Decision No. 123/2008/QĐ-BTC of the Ministry of Finance adjusts export tax rates and preferential import tax rates for certain goods, abolishes preferential import tax rates for goods under subheadings 04.03 and 22.02, to be implemented from 2009.
适用范围
Customs authorities, import-export enterprises, declarants
要点
- Enterprises → shall have their export tax rates and preferential import tax rates adjusted for certain goods → from January 1, 2009.
- Customs authorities → must implement new regulations on export taxes and preferential import taxes → from January 1, 2009.
- Enterprises → shall not apply preferential import tax rates for goods under subheadings 04.03 and 22.02 → from 2009.
- Declarants → must comply with new regulations on export taxes and preferential import taxes when declaring customs → from January 1, 2009.
🌐 本文件的社会影响
- Enterprises will bear financial burdens due to changes in export tax rates and preferential import tax rates, but may also take advantage of opportunities to adjust business strategies.
- Customs authorities need to train and update work procedures according to new regulations.
❓ 常见问题
How are export tax rates adjusted?
Article 1 of this Decision adjusts export tax rates for certain goods, specifically from January 1, 2009.
Which goods have their preferential import tax rates abolished?
Article 2 of this Decision abolishes preferential import tax rates applied to goods under subheadings 04.03 and 22.02, from 2009.
When does this Decision come into effect?
This Decision takes effect fifteen days after its publication in the Official Gazette and applies to customs declarations for exported and imported goods registered with customs authorities from January 1, 2009.
What should enterprises do to comply with the new regulations?
Enterprises need to adjust their business strategies according to new tax rates and update information on goods whose preferential import tax rates have been abolished.
全文
Pursuant to …;
Regarding the adjustment of export tax rates and preferential import tax rates for certain groups of goods in the Export Tariff and Preferential Import Tariff
____________________________________
THE MINISTER OF FINANCE
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 tax rate ranges for each group, and the Preferential Import Tariff according to the list of taxable commodity groups and preferential tax rate ranges for each group, and 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;
Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Protocol on Accession to the World Trade Organization Agreement of the Socialist Republic of Vietnam;
Pursuant to Decree No. 149/2005/ND-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;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 2. Abolishing the preferential import tax rates applicable to goods under Group 04.03 and Group 22.02 as specified in Appendix 1, List B issued together with Decision No. 106/2007/QD-BTC mentioned above.
Article 3. This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for exported and imported goods registered with customs authorities from January 1, 2009.
DEPUTY MINISTER
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