Circular No. 156/2010/TT-BTC amends the export tax rate for apatite ore items under heading 2510, applicable to different types of ores. This circular takes effect 45 days from the date of issuance.
Scope of application
Export enterprises of apatite ore
Key points
- The enterprise shall be subject to the following export tax rates: 10% for fine particles with a size ≤ 0.25 mm and 15% for other types.
- This circular applies to apatite ore items under heading 2510.
- The new tax rate becomes effective 45 days from the date of issuance of the circular.
🌐 Social impact of this document
- Export enterprises of apatite ore will have to bear a higher tax rate than before, increasing business costs.
- However, this adjustment may help balance interests between the state and enterprises.
❓ Frequently asked questions
What is the new tax rate?
Export enterprises of apatite ore with particle sizes ≤ 0.25 mm must pay a tax rate of 10%, while other types must pay a tax rate of 15%.
To which item does this circular apply?
This circular applies to apatite ore items under heading 2510.
When does the new tax rate take effect?
This circular takes effect 45 days from the date of issuance.
Are there specific tax rates for each type of apatite ore?
Yes, the circular stipulates a tax rate of 10% for fine particles with a size ≤ 0.25 mm and 15% for other types.
Which enterprises does this circular apply to?
This circular only applies to export enterprises of apatite ore.
Full text
CIRCULAR
Amending the export tax rate for apatite ore
under subheading 2510 as specified in the Export Tariff
____________________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly regarding the amendment of 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 the tax rate framework for each category, the Import Tariff with preferential rates according to the list of taxable goods categories and the preferential rate framework for each category;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Export Tax and Import Tax;
Pursuant to 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 amends the export tax rate for apatite ore under subheading 25.10 in the Export Tariff as follows:
Article 1. Export tax rate.
Amend the export tax rate for apatite ore under subheading 2510 as specified in the Export Tariff issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance on the determination of the tax rates of the Export Tariff and the Preferential Import Tariff according to the list of taxable goods as follows:
| Serial Number | 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. | |||
| 4 | Apatite Ore | |||||
| - Fine particles with size ≤ 0.25 mm | 2510 | 10% | ||||
| - Other | 2510 | 15% | ||||
Article 2. Effective Date
This Circular takes effect 45 days from the date of signature./.
DEPUTY MINISTER
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