Decision No. 16/2000/QD-BTC amends the preferential import tariff rates for certain items in Group 2711, effective from February 20, 2000. The new tariff rate is 0% for liquefied natural gas and 1% for gaseous natural gas.
Đối tượng áp dụng
Enterprises importing natural gas and other hydrocarbon gases in Group 2711.
Các điểm cốt lõi
- Enterprises importing liquefied natural gas: exempt from tax (0%)
- Enterprises importing liquefied propane, butane, ethylene, propylene, butylene, and butadiene: exempt from tax (0%)
- Enterprises importing gaseous natural gas: subject to a tax rate of 1%
- Enterprises importing other types of gaseous gas: subject to a tax rate of 1%
- This Decision takes effect from February 20, 2000
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces costs for enterprises importing liquefied natural gas, helping to lower product prices.
- Negative impact: Increases tax costs for enterprises importing gaseous natural gas.
❓ Câu hỏi thường gặp
What is the new tariff rate?
The new tariff rate for liquefied natural gas is 0%, while for gaseous natural gas it is 1% (Article 1).
When does this Decision take effect?
This Decision takes effect from February 20, 2000 (Article 2).
How are previous regulations abolished?
Previous regulations inconsistent with this Decision are abolished (Article 2).
Which items are exempt from tax?
Liquefied natural gas, liquefied propane, butane, ethylene, propylene, butylene, and butadiene are exempt from tax (Article 1).
Which items are subject to tax?
Gaseous natural gas and other types of gaseous gas are subject to a tax rate of 1% (Article 1).
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 16/2000/QĐ-BTC |
Hanoi, February 18, 2000 |
Pursuant to …; ISSUED BY THE MINISTER OF FINANCE
REGARDING THE AMENDMENT OF THE RATE OF DUTY FOR CERTAIN ITEMS IN GROUP 2711 IN THE LIST OF PREFERENTIAL IMPORT DUTIES
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Goods Categories issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
Pursuant to Article 1 of Decree No. 94/1998/NĐ-CP November 17, 1998 of the Government detailing the implementation of the Law amending and supplementing some articles of the Law on Export Tax, Import Tax No. 04/1998/QH10 dated May 20, 1998;
Considering the opinions of the Ministry of Trade in Circular No. 0697/TM-XNK dated February 15, 2000, and those of the Government Price Board in Circular No. 113/BVGCP dated February 15, 2000;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
Pursuant to …;
Article 1: Amending the rate of preferential import duty for certain items in Group 2711 as stipulated in Decision No. 100/1999/QĐ-BTC dated August 28, 1999 of the Minister of Finance to the new rate of preferential import duty as follows:
|
Code Number |
Description of Group, Item |
Tax Rate (%) |
||
|
Group |
Subgroup |
|
|
|
|
1 |
2 |
3 |
4 |
5 |
|
2711 |
|
|
Natural gas from petroleum and other hydrocarbon gases - LIQUEFIED: |
|
|
2711 |
11 |
00 |
-- NATURAL GAS |
0 |
|
2711 |
12 |
00 |
-- PROPANE |
0 |
|
2711 |
13 |
00 |
-- Butanes |
0 |
|
2711 |
14 |
00 |
-- ETHYLENE, PROPYLENE, BUTYLENE AND BUTADIENE |
0 |
|
2711 |
19 |
00 |
- Peanut kernels, whether or not broken into pieces |
0 |
|
|
|
|
- GASEOUS FORM: |
|
|
2711 |
21 |
00 |
-- NATURAL GAS |
1 |
|
2711 |
29 |
00 |
- Peanut kernels, whether or not broken into pieces |
1 |
Article 2: This Decision shall take effect and be applied to import declarations submitted to customs authorities starting from February 20, 2000. All previous regulations that conflict with this Decision are hereby abolished.
|
|
CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER TRAN VAN TA (Signed) |
|
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