Circular No. 169/2012/TT-BTC amends the export tax rate for coal products under subheading 27.01, applicable to enterprises exporting coal and briquettes.
Đối tượng áp dụng
Enterprises exporting coal and briquettes.
Các điểm cốt lõi
- Enterprises → must pay export tax at a rate of 10% on coal and briquettes.
- The tax rate: 10%.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the tax cost burden for enterprises exporting coal and briquettes.
- Negative impact: Increases government revenue from export taxes on coal products.
❓ Câu hỏi thường gặp
What is the new tax rate?
The new tax rate is 10% for coal and briquettes.
Which enterprises are affected?
Enterprises exporting coal and briquettes are affected.
When does this Circular take effect?
This Circular takes effect from the date of issuance.
For which goods is the new tax rate applied?
The 10% tax rate applies to coal and briquettes under subheading 27.01.
Are there any conditions for enterprises to benefit from this tax rate?
There are no specific conditions, only applicable to exported coal and briquettes.
Toàn văn
CIRCULAR
Amend the export tax rate for coal products under subheading 27.01 in the Export Tariff.
thuộc nhóm 27.01 trong Biểu thuế xuất khẩu
______________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the issuance of the Export Tariff and the Import Tariff with Preferential Rates based on the list of taxable goods and the tax rate range for each group of goods;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
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;
Pursuant to the opinions of the Government Prime Minister expressed in Official Letter No. 7340/VPCP-KTTH dated September 18, 2012 and Official Letter No. 8090/VPCP-KTTH dated October 11, 2012 of the Government Office;
At the proposal of amends the preferential import tariff rate for non-alloy steel wire products with HS code 7217.10.39 in the Preferential Import Tariff Schedule.
Article 1. Amending and supplementing some articles of Circular No. 21/2023/TT-BTTTT dated December 31, 2023 of the Ministry of Information and Communications on functions and technical features of the Administrative Procedure Handling Information System at the ministerial and provincial levels (hereinafter referred to as Circular No. 21/2023/TT-BTTTT) as follows: The Ministry of Finance issues Circular Amend the export tax rate for coal products under subheading 27.01 in the Export Tariff.
Article 1. Amend the export tax rate.
Amend the export tax rate for coal products under subheading 27.01 in the Export Tariff according to the list of taxable goods attached as Appendix I to Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance on the Export Tariff and the Import Tariff with Preferential Rates based on the list of taxable goods as follows:
|
Serial Number |
Description of Goods |
Under the categories, subcategories, and item numbers |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. (%) |
||
|
33 |
Coal; coal briquettes, anthracite and similar solid fuels obtained from coal |
27.01 |
|
|
10 |
Article 2. Effective Date
This Circular takes effect from the date of signature./.
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