Decision No. 136/2002/QD-BTC amends the price difference collection rate for raw rubber export materials from 10% as stipulated in previous decisions. The collection amount is calculated based on the DAF or FOB price and paid into the Export Support Fund, applicable to export declaration forms from November 20, 2002.
Key points
- General Department of Taxation → amends the price difference collection rate for raw rubber export materials at 10% of the DAF or FOB price
- Customs authority → receives export declaration forms from November 20, 2002
- Export Support Fund → receives the price difference collection rate for raw rubber export materials
- Raw rubber export enterprises → must pay a price difference of 10% of the DAF or FOB price
- Effective date → from November 20, 2002
🌐 Social impact of this document
- Positive impact: Raw rubber export enterprises have additional financial support through the Export Support Fund.
- Negative impact: Increased costs for raw rubber export enterprises.
❓ Frequently asked questions
What is the price difference rate for raw rubber export materials?
The price difference rate for raw rubber export materials is 10% of the DAF or FOB price.
When does the Export Support Fund start receiving the price difference collection?
The Export Support Fund begins receiving the price difference collection from November 20, 2002.
What requirements do customs authorities have for export declaration forms?
Customs authorities begin accepting export declaration forms from November 20, 2002.
On what basis is the price difference calculated?
The price difference is calculated based on the DAF or FOB price of raw rubber export materials.
From when does this decision apply to raw rubber export enterprises?
This decision applies to export declaration forms submitted to customs authorities from November 20, 2002.
Full text
Pursuant to …;
Regarding the amendment of the price differential collection rate
for raw rubber export material
THE MINISTER OF FINANCE
căn cứ Nghị địnhnumber 15/ dated October 20, 2015 of dated March 2, 1993, by the Government for duties, powers, and responsibilities of state management ofMinistries, agencies at the ministerial level;
Pursuant to Decree No. 178/ dated October 20, 2015 of October 28/1994, issued by the Government on the duties, powers, and organization LIMITATION set apparatus of the Ministry of Finance;
cănEDUCATION Decision No. 195/1999/QĐ-TTg dated September 27, 1999 on the establishment and use of the Export Support Fund; hỗ trợ xuất khẩu;
cănEDUCATION the guidance of the Prime Minister in Document No. 5852/VPCP-KTTH dated October 18, 2002 from the Office of the Government regarding additional charges for raw rubber export material;
At the proposal of the Director General of the State Revenue Administration,
DECISION:
Article 1. Amending the price differential collection rate for the export of unprocessed raw rubber stipulated in Decision No. 20/2001/QĐ-BVGCP dated March 26, 2001 of the Government Price Control Board to a new rate of 10% (ten percent).
Article 2. The price differential collection rate shall be calculated based on the actual export price at the Vietnamese border (DAF price) or at the Vietnamese export port (FOB price) and shall be paid into the Export Support Fund.
Article 3. This Decision shall take effect and apply to export declaration forms submitted to customs authorities from November 20, 2002. All previous regulations that conflict with this Decision are hereby abolished./.
DEPUTY MINISTER
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