Decision No. 1336/1998/QĐ-BTC amends the export tax rate for the group of rice products, applicable from October 10, 1998.
Đối tượng áp dụng
Customs authorities and rice exporting enterprises.
Các điểm cốt lõi
- Rice exporting enterprises with rice types of 25% broken or more → exempt from export tax (0%)
- Rice exporting enterprises with other types of rice → must pay an export tax rate of 1% (applicable to HS code 1006.90)
- This Decision takes effect from the date of issuance and applies to all batches of exported rice starting from October 10, 1998
🌐 Tác động xã hội từ văn bản này
- Rice exporting enterprises with rice types of 25% broken or more will be exempt from tax, reducing financial burden.
- Rice exporting enterprises with other types of rice will incur higher costs due to the 1% tax rate, which may affect profits.
❓ Câu hỏi thường gặp
What is the new tax rate?
The new tax rate for rice types of 25% broken or more is 0%, while for other types of rice it is 1%. (Article 1)
When does this Decision take effect?
This Decision takes effect from the date of issuance and applies to all batches of exported rice starting from October 10, 1998. (Article 2)
Are previous regulations abolished?
Previous regulations that conflict with this Decision are abolished. (Article 2)
Who pays the export tax on rice?
Rice exporting enterprises with other types of rice (other types) must pay an export tax rate of 1%. Rice exporting enterprises with rice types of 25% broken or more are exempt from tax. (Article 1)
To which goods does this Decision apply?
This Decision only applies to the group of goods under HS code 1006 'Rice of all kinds'. (Article 1)
Toàn văn
Pursuant to …;
DECISION AMENDING THE RATE OF EXPORT DUTY ON RICE AND OTHER GRAIN PRODUCTS
GROUP OF RICE ITEMS
THE MINISTER OF FINANCE
WHEREAS Article 8 of the Law on Export Tax and Import Tax adopted by the National Assembly on December 26, 1991;
WHEREAS the framework of import tax rates issued by Resolution No. 537a dated February 22, 1992 of the State Council;
WHEREAS the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tariff and Import Tariff pursuant to Decree No. 54/CP;
WHEREAS the guidance of the Prime Minister as set forth in Circular No. 1153/CP-KTTH dated September 30, 1998 of the Government concerning the management of rice exports and fertilizer imports in 1998;
Pursuant to …;
Article 1. AMENDS THE RATE OF EXPORT DUTY ON THE GROUP OF ITEMS WITH CODE 1006 "RICE AND OTHER GRAIN PRODUCTS" AS STIPULATED IN Decision No. 1233/1998/QD-BTC dated September 16, 1998 of the Minister of Finance TO THE NEW RATE OF EXPORT DUTY AS FOLLOWS:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
1006 |
RICE AND OTHER GRAIN PRODUCTS |
|
|
1006.10 |
TYPE FROM 25% BROKEN GRAIN OR MORE |
0 |
|
1006.90 |
Other |
1 |
Article 2. THIS DECISION SHALL TAKE EFFECT FROM THE DATE OF ISSUANCE AND SHALL APPLY TO ALL LOADING BILLS FOR RICE EXPORTS REGISTERED WITH CUSTOMS AUTHORITIES FROM OCTOBER 10, 1998. ANY PRIOR PROVISIONS CONTRARY TO THIS DECISION ARE ABROGATED.
DEPUTY MINISTER
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