Circular No. 167/2010/TT-BTC amends the export tax rate for certain mineral products under heading 2614, applicable to exporting enterprises. This Circular takes effect 45 days from the date of issuance and replaces Circular No. 78/2010/TT-BTC.
Scope of application
Exporting enterprises of mineral products under heading 2614.
Key points
- Enterprises → are subject to the new tax rates for mineral products under heading 2614 → as set out in the List attached to Circular No. 216/2009/TT-BTC dated November 12, 2009.
- This Circular → takes effect 45 days from the date of issuance and replaces Circular No. 78/2010/TT-BTC.
🌐 Social impact of this document
- Positive impact: Enterprises may reduce export costs if the new tax rate is lower than before.
- Negative impact: It may affect the state budget due to changes in the tax rate.
❓ Frequently asked questions
What is the new tax rate?
This Circular does not specify the new tax rate, only mentioning the amendment according to the List attached to this Circular.
What is the duration of effectiveness of this Circular?
This Circular takes effect 45 days from the date of issuance and replaces Circular No. 78/2010/TT-BTC.
Who is the target audience for this Circular?
This Circular applies to exporting enterprises of mineral products under heading 2614.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
Which Circular does this replace?
Circular No. 167/2010/TT-BTC replaces Circular No. 78/2010/TT-BTC.
Full text
CIRCULAR
Amending the export tax rate for certain mineral products belonging to subheading 2614 in the Export Tariffthuộc nhóm 2614 trong Biểu thuế xuất khẩu
___________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to 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 goods subject to taxation and the tax rate range applicable to each group of goods, the Import Tariff with Preferential Treatment according to the list of goods subject to taxation and the preferential tax rate range applicable to each group of goods;
Pursuant to Resolution No. 830/2009/UBTVQH12 dated October 17, 2009 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government providing details on the implementation of certain provisions of the Export and Import Tax Law;
Pursuant to Decree No. 06/2003/NĐ-CP dated February 22, 2003 of the Government on the classification of exported and imported goods;
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 the export tax rate for certain mineral products belonging to subheading 2614 in the Export Tariff as follows:
Article 1. Export Tax Rate.
Amend the export tax rate for certain mineral products belonging to subheading 2614 specified in the List of Tax Rates of the Export Tariff according to the List of Goods Subject to Taxation issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance to the new export tax rate specified in the List issued together with this Circular.
Article 2. Effective Date.
This Circular takes effect 45 days from the date of signature and replaces Circular No. 78/2010/TT-BTC dated May 20, 2010 of the Ministry of Finance amending the export tax rate for certain goods belonging to subheading 2614 in the Export Tariff, the Import Tariff with Preferential Treatment./.
DEPUTY MINISTER
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: