Circular No. 111/2014/TT-BTC amends the export tax rates for certain rubber products under groups 40.01, 40.02, 40.05 in the Export Tax Schedule issued together with Circular No. 164/2013/TT-BTC.
适用范围
Producers and traders of rubber products under groups 40.01, 40.02, 40.05
要点
- Amend the export tax rates for certain rubber products under groups 40.01, 40.02, 40.05 (Article 1).
- This Circular takes effect from October 2, 2014.
- The specific tax rates are detailed in the List attached to this Circular.
- Organizations and individuals concerned must comply with the new tax rates (Article 1).
- This Circular does not provide detailed procedures or conditions for applying the new tax rates.
🌐 本文件的社会影响
- Helps adjust the export price of rubber products, contributing to market stability.
- May increase or decrease the income of enterprises producing and trading in rubber products depending on the specific tax rates.
- Relevant citizens and businesses need to grasp the information to comply with the regulations.
❓ 常见问题
When did Circular No. 111/2014/TT-BTC amend the export tax rates for rubber products take effect?
From October 2, 2014.
What are the specific tax rates specified in Circular No. 111/2014/TT-BTC?
The specific tax rates are detailed in the List attached to this Circular.
Does this Circular specify procedures and conditions for applying the new tax rates?
No, the Circular only amends the tax rates without specifying procedures or conditions for their application.
全文
CIRCULAR
Amending the export tax rates for certain rubber products under subheadings 40.01, 40.02, 40.05 as stipulated in the Export Tax Tariff issued
alongside Circular No. 164/2013/TT-BTC dated November 15, 2013
Pursuant to the Law on Export Duties and Import Duties dated June 14, 2005;
____________________
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group of goods;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Export Duties and Import Duties;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
The Minister of Finance issues this Circular amending the export tax rates for certain rubber products under subheadings 40.01, 40.02, 40.05 as stipulated in the Export Tariff issued alongside Circular No. 164/2013/TT-BTC dated November 15, 2013.
At the proposal of the Director of the Department of Tax Policy,
Amend the export tax rates for certain rubber products under subheadings 40.01, 40.02, 40.05 in the Export Tariff according to the list of taxable goods stipulated in Appendix I issued alongside Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance issuing the Export Tariff and the Preferential Import Tariff according to the list of taxable goods to new export tax rates as specified in the List attached to this Circular.
Article 1. Amend the export tax rate.
This Circular takes effect from October 2, 2014./.
Article 2. Effective Date
This Circular takes effect from October 2, 2014./.
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