Decision No. 133/QD-BTC corrects and supplements the Value Added Tax Tariff for certain goods in the List of Goods under the Preferential Import Tariff. The Decision takes effect from January 1, 2009.
要点
- Code 4907: The tax rate on banknote paper (legal tender paper) auctioned legally increases from 0% to 10%
- Code 6217: Supplements details of ready-made clothing and accessories into the list of goods subject to a 10% tax rate
- The Decision takes effect from January 1, 2009
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on enterprises importing legal tender paper (banknote paper) auctioned legally.
- Negative impact: Increases the tax burden on enterprises importing ready-made clothing accessories and garment details.
❓ 常见问题
What is the tax rate on legal tender paper (banknote paper)?
The tax rate on legal tender paper (banknote paper) auctioned legally has been adjusted from 0% to 10% pursuant to this Decision.
Which items have been added to the list of goods subject to a 10% tax rate?
Code 6217: Supplements details of ready-made clothing and accessories into the list of goods subject to a 10% tax rate.
When does this Decision take effect?
This Decision takes effect from January 1, 2009.
What must enterprises do to comply with this Decision?
Enterprises need to adjust the Value Added Tax Tariff according to the new regulations, particularly for goods with changed tax rates.
全文
Pursuant to …;
Regarding the correction of Circular No. 131/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance
______________________________
THE MINISTER OF FINANCE
On the basis of the Law on Issuing Legal Normative Documents dated November 12, 1996; the Law Amending and Supplementing Certain Articles of the Law on Issuing Legal Normative Documents dated November 16, 2002;
On the basis of Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
On the basis of 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;
In accordance with the proposal of the Director of the Tax Policy Department,
DECISION:
Article 1. Correct errors and supplement the Value Added Tax (VAT) Tariff according to the List of Goods of the Preferential Import Tariff issued together with Circular No. 131/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance as follows:
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Code Number |
Description of Goods |
Tax Rate (%) |
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Printed |
Amend |
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4907 |
00 |
10 |
00 |
Paper money (banknotes), legally tendered |
10 |
* |
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62.17 |
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Other made-up clothing accessories; details of garments or made-up clothing accessories, except those belonging to subheading 62.12. |
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6217 |
10 |
00 |
00 |
- Clothing accessories |
|
10 |
|
6217 |
90 |
00 |
00 |
- Details of garments |
|
10 |
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12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision shall take effect from January 1, 2009. The Director of the Tax Policy Department, the Director of the Ministry of Finance's Office, the Heads of units under the Ministry of Finance, and related units shall be responsible for implementing this Decision./.
DEPUTY MINISTER
关系图
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