Circular No. 124/2013/TT-BTC Amending the Export Tax Rate for Coal Products under Heading 27.01 in the Export Tariff

CIRCULAR

Amending the export tax rate for coal products under subheading 27.01 in the Export Tariff

 at the Export Tariff

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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 categories and the tax rate range for each category, the Import Tariff with Preferential Rates according to the list of taxable goods categories and the preferential tax rate range for each category;

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

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 Tax Policy Department;

The Minister of Finance issues this Circular to amend the export tax rate for coal products under subheading 27.01 in the Export Tariff.

Article 1. Amend the export tax rate.

Amending the export tax rate for coal products under subheading 27.01 in the Export Tariff according to the list of taxable goods specified in Circular No. 71/2013/TT-BTC dated May 23, 2013 of the Ministry of Finance to new export tax rates according to the list of taxable goods as follows: 

Article 2. Effective Date

This Circular takes effect from September 1, 2013./.