Circular No. 114/2012/TT-BTC Amending the Export Tax Rate for Fresh Coconuts under Group 0801 in the Export Tariff

CIRCULAR

Amending the export tax rate for fresh coconuts belonging to subheading 0801 in the Export Tariff

thuộc nhóm 0801 trong Biểu thuế xuất khẩu

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Pursuant to the Law on Export Tax and Import Tax 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 on the issuance of the Export Tariff according to the list of taxable goods and tax rate brackets for each group of goods, the Import Tariff with Preferential Rates according to the list of taxable goods and preferential tax rate brackets for each group of goods;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Tax and Import Tax;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Resolution No. 01/NQ-CP dated January 3, 2012 of the Government on major measures to guide and implement the socio-economic development plan and state budget estimate for 2012;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance hereby issues this Circular amending the export tax rate for fresh coconuts belonging to subheading 0801 in the Export Tariff.

Article 1. Export Tax Rate

Amend the export tax rate for fresh coconuts belonging to subheading 0801 in the Export Tariff according to the List of Taxable Goods stipulated in Appendix I issued together with Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on the Export Tariff and the Import Tariff with Preferential Rates according to the List of Taxable Goods as follows:

Article 2. Effective Date

This Circular takes effect from September 1, 2012./.