Circular No. 145/2011/TT-BTC stipulates the rate of export tax for certain rubber products under groups 40.01, 40.02, and 40.05 in the Export Tariff. This Circular applies to rubber exporting enterprises and takes effect from December 8, 2011.
Đối tượng áp dụng
Enterprises producing and trading in rubber under groups 40.01, 40.02, and 40.05 and competent tax authorities.
Các điểm cốt lõi
- Enterprises are subject to the rate of export tax for rubber products under groups 40.01, 40.02, and 40.05 in the Export Tariff.
- The specific rates will be detailed in the List attached to this Circular.
🌐 Tác động xã hội từ văn bản này
- Rubber manufacturing enterprises may bear a tax burden that affects profitability and competitiveness in the international market.
- Tax authorities will strengthen tax management over rubber products.
❓ Câu hỏi thường gặp
What are the specific rates?
This Circular does not specify the specific rates but refers to their application for rubber products under groups 40.01, 40.02, and 40.05 in the Export Tariff.
When does this Circular take effect?
This Circular takes effect from December 8, 2011.
What must enterprises do to comply with this Circular?
Enterprises must identify rubber products under groups 40.01, 40.02, and 40.05 and apply the rates specified in the Export Tariff.
Which types of rubber does this Circular apply to?
This Circular applies to rubber products under groups 40.01, 40.02, and 40.05 in the Export Tariff.
Is it necessary to change the current tariff?
This Circular only specifies the application for rubber products under groups 40.01, 40.02, and 40.05 in the Export Tariff without mentioning any changes to the current tariff.
Toàn văn
CIRCULAR
Specifies the export tax rate for certain rubber products under tariff headings 40.01, 40.02, and 40.05 in the Export Tariff
Based on Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly regarding amendments to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly concerning the issuance of the Export Tariff according to the list of taxable goods categories and tax rates applicable to each category, and the Preferential Import Tariff according to the list of taxable goods categories and preferential tax rates applicable to each category;
____________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Implementing Resolution No. 11/NQ-CP dated February 24, 2011 of the Government on key measures to control inflation, stabilize macroeconomic conditions, and ensure social welfare, and following the guidance of the Prime Minister in Circular No. 3869/VPCP-KTTH dated June 13, 2011 on tax policies to implement Resolution No. 11/NQ-CP;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government providing details on the implementation of certain provisions of the Export and Import Tax Law;
Pursuant to the 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;
The Ministry of Finance hereby specifies the export tax rate for certain rubber products in the Export Tariff as follows:
Article 1. Export Tax Rate
Specifies certain rubber products under tariff headings 4001, 4002, and 4005 in the List of Taxable Goods in the Export Tariff at Appendix I issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance stipulating the tax rates of the Export Tariff and the Preferential Import Tariff according to the list of taxable goods with new export tax rates specified in the List issued together with this Circular.
This Circular takes effect from December 8, 2011./.
Article 2. Effective Date
This Circular takes effect from December 8, 2011./.
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