Circular No. 16/2011/TT-BTC Amending and Supplementing Circular No. 61/2006/TT-BTC dated June 29, 2006 of the Ministry of Finance guiding tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported back to Vietnam.

Circular No. 16/2011/TT-BTC amends and supplements the List of provinces adjacent to the border of Vietnam to determine tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported back to Vietnam. This Circular takes effect from April 1, 2011.

Số hiệu16/2011/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýĐỗ Hoàng Anh Tuấn — Thứ trưởng
Cập nhật26/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành09/02/2011
Ngày áp dụng01/04/2011
Ngày hết hiệu lực31/12/2012
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 16/2011/TT-BTC amends and supplements the List of provinces adjacent to the border of Vietnam to determine tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported back to Vietnam. This Circular takes effect from April 1, 2011.

Các điểm cốt lõi

  • The List of provinces adjacent to the border of Vietnam has been amended and supplemented to determine tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported back to Vietnam.
  • This Circular takes effect from April 1, 2011.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Ensuring fairness and accuracy in the application of tax policies for imported agricultural products.
  • Negative impact: It may cause difficulties for exporting businesses if they are not aware of the new changes.

❓ Câu hỏi thường gặp

How has the List of provinces adjacent to the border of Vietnam been amended?

This Circular only amends and supplements the List of provinces adjacent to the border of Vietnam without specifying the specific content of the changes.

When does this Circular take effect?

This Circular takes effect from April 1, 2011.

How has the List of provinces adjacent to the border of Vietnam changed?

This Circular does not specify the specific content of the changes to the List of provinces adjacent to the border of Vietnam.

Has there been any change in the tax policy for imported agricultural products?

This Circular only amends the List of provinces adjacent to the border of Vietnam and does not specify the content of the tax policy.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 16/2011/TT-BTC
HA NOI, February 9, 2011

CIRCULAR

REGARDING AMENDMENTS AND SUPPLEMENTS TO CIRCULAR NO. 61/2006/TT-BTC DATED JUNE 29, 2006 OF THE MINISTRY OF FINANCE GUIDING TAX POLICIES FOR UNPROCESSED AGRICULTURAL PRODUCTS SUPPORTED BY VIETNAM FOR INVESTMENT AND GROWN IN CAMBODIA IMPORTED INTO VIETNAM THIS CIRCULAR GUIDES TAX POLICIES FOR UNPROCESSED AGRICULTURAL PRODUCTS SUPPORTED BY VIETNAM FOR INVESTMENT AND GROWN IN CAMBODIA IMPORTED INTO VIETNAM

 _____________________________________________________

BASED ON THE LAW ON EXPORT DUTY AND IMPORT DUTY NO. 45/2005/QH11 DATED JUNE 14, 2005;

BASED ON DECREE NO. 87/2010/NĐ-CP DATED AUGUST 13, 2010 OF THE GOVERNMENT PROVIDING DETAILS ON IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON EXPORT DUTY AND IMPORT DUTY;

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;

THE MINISTRY OF FINANCE AMENDS AND SUPPLEMENTS ANNEX II: LIST OF PROVINCES ADJACENT TO THE VIETNAMESE BORDER ISSUED TOGETHER WITH CIRCULAR NO. 61/2006/TT-BTC DATED JUNE 29, 2006 OF THE MINISTRY OF FINANCE GUIDING TAX POLICIES FOR UNPROCESSED AGRICULTURAL PRODUCTS SUPPORTED BY VIETNAM FOR INVESTMENT AND GROWN IN CAMBODIA IMPORTED INTO VIETNAM AS FOLLOWS:

ARTICLE 1. AMENDMENTS AND SUPPLEMENTS TO ANNEX II: LIST OF PROVINCES ADJACENT TO THE VIETNAMESE BORDER ISSUED TOGETHER WITH CIRCULAR NO. 61/2006/TT-BTC

ATTACHED TO THIS CIRCULAR IS THE LIST OF PROVINCES ADJACENT TO THE VIETNAMESE BORDER TO REPLACE ANNEX II ISSUED TOGETHER WITH CIRCULAR NO. 61/2006/TT-BTC DATED JUNE 29, 2006 OF THE MINISTRY OF FINANCE GUIDING TAX POLICIES FOR UNPROCESSED AGRICULTURAL PRODUCTS SUPPORTED BY VIETNAM FOR INVESTMENT AND GROWN IN CAMBODIA IMPORTED INTO VIETNAM.

Article 2. Effective Date

THIS CIRCULAR SHALL TAKE EFFECT FROM APRIL 1, 2011./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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Bản đồ quan hệ

16/2011/TT-BTC
Circular No. 16/2011/TT-BTC Amending and Supplementing Circular No. 61/2006/TT-BTC dated June 29, 2006 of the Ministry of Finance guiding tax policies for unprocessed agricultural products supported by Vietnam for investment and cultivation in Cambodia imported back to Vietnam.
Expired

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