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.
Key points
- 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.
🌐 Social impact of this document
- 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.
❓ Frequently asked questions
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.
Full text
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
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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
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