Circular No. 133/2010/TT-BTC amends the rates of preferential import tax for certain goods, to be applied after 45 days from the date of issuance.
要点
- Enterprises → are entitled to reduced preferential import tax on certain goods → the new rates of tax are specified in the List attached hereto.
- Effective date → this circular takes effect after 45 days from the date of issuance.
🌐 本文件的社会影响
- Enterprises benefit from reduced import costs, alleviating the burden of taxes.
- Impact on production costs and competitiveness of domestic enterprises.
❓ 常见问题
What is the new rate of tax?
The new rates of tax are specified in the List attached hereto, with specific rates varying by item.
What is the effective date of the circular?
This circular takes effect after 45 days from the date of issuance.
Who is responsible for implementing the amendment of the tax rates?
The Ministry of Finance is responsible for amending and issuing this circular.
For how long will the circular be in effect?
This circular takes effect after 45 days from the date of issuance, with the specific duration not clearly stated in the document.
Will there be any impact on enterprises?
Enterprises will have reduced preferential import tax burdens on certain goods, helping to save costs and enhance competitiveness.
全文
CIRCULAR
Amending the preferential import tax rate
detailed information in the system, items in the Import Preferential Tariff Schedule
_______________________
Pursuant to the Law on Export Tax and Import Tax 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 Schedule according to the list of taxable commodity groups and tax rate ranges for each group, and the Import Preferential Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 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;
Implementing Resolution No. 18/NQ-CP dated April 6, 2010 of the Government on measures to ensure macroeconomic stability, prevent high inflation, and achieve an economic growth rate of approximately 6.5% in 2010;
After consulting opinions from relevant Ministries, industry associations, the Ministry of Finance amends the preferential import tariff rates for certain items in the Import Preferential Tariff Schedule as follows:
Article 1. Preferential Import Tariff Rates
Amend the preferential import tariff rates for certain items specified in the List of Preferential Import Tariff Rates in the Import Preferential Tariff Schedule according to the List of Taxable Commodity Groups issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance to new preferential import tariff rates as specified in the List issued together with this Circular.
Article 2. Effective Date
This Circular takes effect forty-five days from the date of signature.
DEPUTY MINISTER
原始文件（PDF）
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