Decision No. 153/1998/QD-BTC stipulates the handling of export tax for rice, exempting tax for consignments registered from February 1, 1998 to February 14, 1998, and applying the new Export Tax Schedule from February 15, 1998. This decision aims to support the agricultural sector through the exemption of export tax for rice.
适用范围
Customs authorities, rice exporting enterprises
要点
- For consignments of rice exported from February 1, 1998 to February 14, 1998 that have paid taxes: The Customs authority will refund the tax amount or issue a decision not to collect the tax.
- The new Export Tax Schedule applies from February 15, 1998.
- The General Department of Customs guides and directs provincial and municipal customs offices to implement according to the regulations.
- This Decision takes effect from the date of issuance.
🌐 本文件的社会影响
- Rice exporting enterprises benefit from the tax exemption period from February 1, 1998 to February 14, 1998, reducing costs and increasing competitiveness.
- Positive impact on the agricultural sector through financial support for exporting enterprises.
❓ 常见问题
Are consignments of rice that paid tax before February 15, 1998 eligible for tax refunds?
For consignments of rice registered from February 1, 1998 to February 14, 1998, the Customs authority will refund the tax amount already paid.
When does the new Export Tax Schedule apply?
The new Export Tax Schedule applies from February 15, 1998.
What responsibilities do Customs authorities have in implementing this Decision?
The General Department of Customs is responsible for guiding and directing provincial and centrally-administered municipal customs offices to implement according to the regulations.
To which goods does this Decision apply?
This Decision only applies to exported rice.
全文
DECISION OF THE MINISTER OF FINANCE
ON THE PROCESSING OF EXPORT DUTIES
THE MINISTER OF FINANCE
Pursuant to the guidance of the Prime Minister in Circular No. 123/CP-KTTH dated February 9, 1998 on the exemption of export duties for rice in 1998;
Pursuant to Decision No. 103/1998/QĐ-BTC dated February 6, 1998 of the Minister of Finance regarding the amendment and supplementation of the name and export tax rates of certain groups of goods in the Export Tariff and Import Tariff;
At the proposal of the Director General of the General Department of Taxation,
DECISION:
Article 1. The above-mentioned Decision No. 103/1998/QĐ-BTC dated February 6, 1998 of the Minister of Finance shall take effect and be applied to customs declarations for export and import goods registered with customs authorities starting from February 15, 1998. Specifically, exported rice shall be processed as follows:
- For batches of rice for export whose customs declarations were registered with customs authorities from February 1, 1998 to February 14, 1998 and have already paid export duties, the provincial or centrally-administered municipal customs authority where the export procedures for the batch of goods were handled shall process the refund of the amount of export duty already paid.
- For batches of rice for export whose customs declarations were registered with customs authorities from February 1, 1998 to February 14, 1998 and have already paid export duties, the provincial or centrally-administered municipal customs authority where the export procedures for the batch of goods were handled shall issue a decision not to collect export duties.
Article 2. The General Department of Customs shall be responsible for guiding and directing customs authorities of provinces and centrally-administered municipalities to implement in accordance with Article 1 of this Decision.
Article 3. This Decision shall take effect from the date of signing.
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Deputy Minister of Finance |
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(Signed) |
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Vu Mong Giao |
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