Circular No. 121/2009/TT-BTC adjusts the rate of export tax for Apatite ore from 10% to 7%. This document applies to enterprises exporting Apatite ore.
适用范围
Enterprises exporting Apatite ore
要点
- Enterprises exporting Apatite ore → are reduced the rate of export tax from 10% to 7%
🌐 本文件的社会影响
- Positive impact: Reduces the tax cost burden on enterprises, increases profit and competitiveness.
- Negative impact: There is no clear impact on the public or society.
❓ 常见问题
What is the new tax rate for Apatite ore?
The rate of export tax for Apatite ore has been adjusted from 10% to 7%. (Article 1)
When does this circular take effect?
This circular takes effect and applies to customs declarations for exported goods registered after 45 days from the date of issuance. (Article 2)
Which group of goods is subject to the adjustment of tax rates?
This circular only adjusts the rate of export tax for Apatite ore under heading 2510. (Article 1)
What should enterprises do to comply with the new regulations?
Enterprises only need to register customs declaration after the circular takes effect, without needing to perform additional procedures. (Article 2)
Does this circular affect ordinary citizens?
No, the circular only applies to enterprises exporting Apatite ore and does not directly impact ordinary citizens. (Social Impact)
全文
CIRCULAR
Regarding the adjustment of the export tax rate for apatite ore under subheading 2510
as stipulated in the Export Tariff, the Preferential Import Tariff
____________________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on issuing the Export Tariff according to the list of taxable goods categories and tax rates for each category, the Preferential Import Tariff according to the list of taxable goods categories and preferential tariff rates for each category;
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 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;
The Ministry of Finance guides the implementation of the export tax rate for apatite ore under subheading 25.10 in the Export Tariff, the Preferential Import Tariff as follows:
Article 1. Tax Rate for Apatite Ore
Adjust the export tax rate for apatite ore under subheading 2510 as specified in the revised Export Tariff issued with Decision No. 123/2008/QĐ-BTC dated December 26, 2008 of the Minister of Finance on adjusting the export tax rates and preferential import tax rates for some categories of goods in the Export Tariff, the Preferential Import Tariff from 10% to a new export tax rate of 7%.
Article 2. Effective Date.
This Circular takes effect and applies to export customs declarations registered with customs authorities 45 days from the date of issuance./.
DEPUTY MINISTER
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