Decision No. 1474/QD-BTC Regarding the Amendment to Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance

Decision No. 1474/QD-BTC amends the export tax rate for lead in bar, rod, and sheet forms. The new tax rate is 5%, applicable from June 15, 2009.

Số hiệu1474/QĐ-BTC
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýĐỗ Hoàng Anh Tuấn — Thứ trưởng
Cập nhật27/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành15/06/2009
Ngày áp dụng15/06/2009
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 1474/QD-BTC amends the export tax rate for lead in bar, rod, and sheet forms. The new tax rate is 5%, applicable from June 15, 2009.

Các điểm cốt lõi

  • Lead in bar, rod, and sheet forms → new tax rate is 5%
  • This Decision takes effect from June 15, 2009

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reduces the tax burden on enterprises exporting lead in bar, rod, and sheet forms.
  • Negative impact: Requires time for related businesses to adjust their business plans.

❓ Câu hỏi thường gặp

What is the new tax rate for lead in bar, rod, and sheet forms?

The new tax rate for lead in bar, rod, and sheet forms is 5% according to Decision No. 1474/QD-BTC.

When does this Decision take effect?

This Decision takes effect from June 15, 2009 according to Decision No. 1474/QD-BTC.

What is the new tax rate applied to lead in bar, rod, and sheet forms?

The new tax rate for lead in bar, rod, and sheet forms is 5% according to Decision No. 1474/QD-BTC.

What is the duration of the effectiveness of the Decision?

This Decision takes effect from June 15, 2009, with no specific duration mentioned.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 1474/QD-BTC
Hanoi, June 15, 2009

Pursuant to …;

Regarding the correction of Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance

___________________________________

THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Acts of November 12, 1996; the Law Amending and Supplementing Certain Articles of the Law on Legislative Acts of November 16, 2002;
BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
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;
At the proposal of the Director of the Policy Department;

DECISION:

Article 1. Correct the group of goods "Lead in the form of bars, rods, and shapes" specified in the Export Tax Schedule issued together with Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance on the issuance of the Export Tax Schedule and the Preferential Import Tax Schedule as follows:

Number

No.

Description of Goods

Belonging to the following groups and subgroups

Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals.

(%)

58

Lead in the form of bars, rods, and shapes

7806

 

 

 

5

Article 2. This Decision takes effect from June 15, 2009. The Director of the Policy Department, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units shall be responsible for implementing this Decision.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan
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