Circular No. 141/2015/TT-BTC suspends the implementation of Circular No. 63/2015/TT-BTC dated May 6, 2015, issued by the Minister of Finance, amending the export tax rate for cassava under subheading 07.14 in the Export Tariff.

CIRCULAR

Cease implementation of Circular No. 63/2015/TT-BTC dated May 6, 2015, issued by the Minister of Finance.

Amend the export tax rate for cassava products under subheading 07.14 in the Export Tax 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 July 22, 2008, of the Standing Committee of the National Assembly, amending 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 according to the list of taxable goods categories and tax rates for each category, and the Preferential Import Tariff according to the list of taxable goods categories and preferential tax rates 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 Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the directive of the Prime Minister in Official Letter No. 6746/VPCP-KTTH dated August 26, 2015, from the Office of the Government.

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular ceasing the implementation of Circular No. 63/2015/TT-BTC dated May 6, 2015, issued by the Minister of Finance, which amended the export tax rate for cassava products under subheading 07.14 in the Export Tariff.

Article 1. Cease implementation of Circular No. 63/2015/TT-BTC dated May 6, 2015, issued by the Minister of Finance, concerning the amendment of the export tax rate for cassava products under subheading 07.14 in the Export Tariff issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013, until a new document is issued by the Minister of Finance.

Article 2. Exported cassava products shall be implemented in accordance with the provisions of Circular No. 164/2013/TT-BTC dated November 15, 2013, issued by the Minister of Finance, establishing the Export Tariff and the Preferential Import Tariff according to the list of taxable goods.

Article 3. This Circular takes effect from September 5, 2015./.