Circular No. 141/2015/TT-BTC of the Ministry of Finance suspends the implementation of the export tax rate for cassava under subheading 07.14 according to Circular No. 63/2015/TT-BTC, applicable to exported cassava from September 5, 2015.
핵심 사항
- The Ministry of Finance suspends the implementation of Circular No. 63/2015/TT-BTC on the export tax rate for cassava under subheading 07.14 from September 5, 2015.
- Exported cassava will be subject to the provisions of Circular No. 164/2013/TT-BTC on the Export Tariff and Preferential Import Tariff.
🌐 이 문서의 사회적 영향
- Cassava production enterprises will no longer apply the new tax rate according to Circular No. 63/2015/TT-BTC but instead will follow the previous regulations.
- Citizens and businesses may be affected regarding the export costs of cassava.
❓ 자주 묻는 질문
When does this circular take effect?
Circular No. 141/2015/TT-BTC takes effect from September 5, 2015.
What regulations will exported cassava be subject to?
Exported cassava will be subject to the provisions of Circular No. 164/2013/TT-BTC on the Export Tariff and Preferential Import Tariff.
Which circular does this circular suspend?
This circular suspends the implementation of Circular No. 63/2015/TT-BTC issued by the Minister of Finance on amending the export tax rate for cassava under subheading 07.14.
Until when is this circular effective?
This circular takes effect from September 5, 2015, without specifying a specific expiration date.
전문
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.
________________________________
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./.
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