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.
要点
- Lead in bar, rod, and sheet forms → new tax rate is 5%
- This Decision takes effect from June 15, 2009
🌐 本文件的社会影响
- 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.
❓ 常见问题
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.
全文
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
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