Circular No. 120/2010/TT-BTC guides the adjustment of preferential import tax rates for certain fertilizer items, applicable to fertilizer importing enterprises. Notably, the tax rate is reduced from 10% to 6.5% and 0% for some types of fertilizers.
적용 범위
Fertilizer importing enterprises
핵심 사항
- Enterprises importing mineral fertilizers or chemical fertilizers containing phosphates → tax rate 10% (for use as animal feed) and 6.5% (other types)
- Enterprises importing superphosphate and phosphate fertilizers in pellet form or similar forms → tax rate 6.5%
- Enterprises importing mineral fertilizers or chemical fertilizers containing two or three nutrient components of nitrogen, phosphorus, and potassium → tax rate 10% (pellet type) and 6.5% (other types)
- Enterprises importing superphosphate in pellet form or similar forms → tax rate 6.5%
- Enterprises importing mineral fertilizers or chemical fertilizers containing two elements of nitrogen and phosphorus → tax rate 0%
- Enterprises importing mineral fertilizers or chemical fertilizers containing three elements of nitrogen, phosphorus, and potassium → tax rate 6.5%
🌐 이 문서의 사회적 영향
- benefiting from reduced tax burden: Fertilizer importing enterprises benefit from the reduction in tax rates compared to before.
- affected: Domestic fertilizer manufacturing enterprises may face difficulties in competing with imported goods.
❓ 자주 묻는 질문
What is the new tax rate for superphosphate and phosphate fertilizers in pellet form?
The new tax rate for superphosphate and phosphate fertilizers in pellet form or similar forms is 6.5%.
Which type of mineral or chemical fertilizers containing two elements of nitrogen and phosphorus will not be subject to tax when imported by enterprises?
Enterprises importing nitric acid and phosphoric acid will not be subject to tax, with a tax rate of 0%.
What is the new tax rate for mineral or chemical fertilizers containing three elements of nitrogen, phosphorus, and potassium?
The new tax rate for this type is 6.5%.
What tax rate will enterprises importing superphosphate in pellet form be subject to?
Enterprises importing superphosphate in pellet form or similar forms will be subject to a tax rate of 6.5%.
What is the new tax rate for mineral or chemical fertilizers containing two elements of nitrogen and phosphorus?
The new tax rate for this type is 0%.
전문
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MINISTRY OF FINANCE --------- Number: 120/2010/TT-BTC
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SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ----------------------------------- Hanoi, August 11, 2010 |
CIRCULAR
Guidelines for adjusting the rate of preferential import tax
on certain fertilizer items in the Tariff Rate Schedule
of the Preferential Import Tariff
--------------------------
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff according to the list of taxable commodity groups and the tariff rate range for each group, the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tariff rate range for each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation 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;
After receiving opinions from the Ministry of Industry and Trade, the Ministry of Agriculture and Rural Development, and the Vietnam Fertilizer Association, the Ministry of Finance adjusts the rate of preferential import tax on certain fertilizer items in the Tariff Rate Schedule of the Preferential Import Tariff issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance as follows:
Article 1. The rate of preferential import tax:
Adjust the rate of preferential import tax on certain fertilizer items specified in the Tariff Rate Schedule of the Preferential Import Tariff issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance regarding the determination of the tariff rate of the Export Tariff, the Preferential Import Tariff according to the list of taxable commodity groups, to the new rate of preferential import tax in the Tariff Rate Schedule of preferential import tax on certain fertilizer items issued together with this Circular.
Article 2. Effective Implementation:
This Circular takes effect 45 days from the date of signature./.
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DEPUTY MINISTER DEPUTY MINISTER (signed)
Do Hoang Anh Tuan
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SCHEDULE OF PREFERENTIAL IMPORT TAX RATES FOR CERTAIN FERTILIZER ITEMS IN THE PREFERENTIAL IMPORT TARIFF
(Issued together with Circular No. 120/2010/TT-BTC dated August 11, 2010 of the Ministry of Finance)
---------------------------
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Item Code |
Description of Goods |
Tax Rate (%) |
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|
|
|
|
|
|
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31.03 |
|
|
|
Mineral or chemical fertilizers containing phosphates. |
|
|
|
|
|
|
- Superphosphate: |
|
|
3103 |
10 |
10 |
00 |
- - For animal feed |
6,5 |
|
3103 |
10 |
90 |
00 |
- Paddy: |
6,5 |
|
3103 |
90 |
|
|
- - Of ducks, geese |
|
|
3103 |
90 |
10 |
00 |
- - Calcined phosphate fertilizers |
6,5 |
|
3103 |
90 |
90 |
00 |
- Paddy: |
0 |
|
|
|
|
|
|
|
|
31.05 |
|
|
|
Mineral or chemical fertilizers containing two or three nutrient elements of nitrogen, phosphorus, and potassium; other fertilizers; items of this Chapter in granular form or similar forms or packed in bags weighing no more than 10 kg including packaging. |
|
|
3105 |
10 |
00 |
|
- Items of this Chapter in granular form or similar forms or packed in bags weighing no more than 10 kg including packaging |
|
|
3105 |
10 |
00 |
10 |
- - Superphosphate and calcined phosphate fertilizers, in granular form or similar forms or packed in bags |
6,5 |
|
3105 |
10 |
00 |
20 |
- - Mineral or chemical fertilizers containing three nutrient elements of nitrogen, phosphorus, and potassium, in granular form or similar forms or packed in bags |
6,5 |
|
3105 |
10 |
00 |
30 |
- - Superphosphate, in granular form or similar forms or packed in bags |
6,5 |
|
3105 |
10 |
00 |
90 |
- Paddy: |
0 |
|
3105 |
20 |
00 |
00 |
- Mineral or chemical fertilizers containing three nutrient elements of nitrogen, phosphorus, and potassium |
6,5 |
|
3105 |
30 |
00 |
00 |
- Diammonium orthophosphate (diammonium phosphate) |
0 |
|
3105 |
40 |
00 |
00 |
- Ammonium dihydrogen orthophosphate (monoammonium phosphate) and its mixture with diammonium hydrogen orthophosphate (diammonium phosphate) |
0 |
|
|
|
|
|
- Mineral or chemical fertilizers containing two nutrient elements of nitrogen and phosphorus: |
|
|
3105 |
51 |
00 |
00 |
- - Containing nitrate and phosphate |
0 |
|
3105 |
59 |
00 |
00 |
- Paddy: |
0 |
|
3105 |
60 |
00 |
00 |
- Mineral or chemical fertilizers containing two nutrient elements of phosphorus and potassium |
0 |
|
3105 |
90 |
00 |
00 |
- Other |
0 |
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