This Circular stipulates the preferential import tax rates for certain gasoline and oil products under subheading 2710. It takes effect from September 21, 2009, and revokes previous Circulars.
要点
- Based on the Law on Export Tax and Import Tax No. 45/2005/QH11
- Adjusting the preferential import tax rate for gasoline and oil products under subheading 2710 from September 21, 2009
- This Circular comes into force and applies to customs declarations for imported goods registered from September 21, 2009
- Revoking Circular No. 148/2009/TT-BTC of the Ministry of Finance
🌐 本文件的社会影响
- Positive impact: Reducing import costs for businesses and consumers
- Negative impact: Potentially affecting state revenue from taxes
❓ 常见问题
What is the new tax rate?
This Circular does not specify the new tax rate specifically but adjusts from Circular No. 148/2009/TT-BTC.
When does this Circular take effect?
This Circular takes effect and is applied from September 21, 2009.
Which group of goods has its tax rate adjusted?
The preferential import tax rate for gasoline and oil products under subheading 2710 is adjusted.
Which Circular is revoked by this Circular?
Circular No. 148/2009/TT-BTC of the Ministry of Finance guides the implementation of preferential import tax rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
全文
CIRCULAR
Guidelines for implementing preferential import tax rates for certain goods
belonging to group 2710 in the Preferential Import Tariff Schedule
_____________________________
Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff based on the list of taxable commodity groups and tariff ranges applicable to each group, and the Preferential Import Tariff based on the list of taxable commodity groups and preferential tariff ranges applicable to each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax, Import Tax;
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 issues guidelines for implementing preferential import tax rates for certain goods belonging to subheading 2710 in the Preferential Import Tariff as follows:
Article 1. Tax Rate Level
Adjust the preferential import tax rate for certain gasoline and oil products under subheading 2710 specified in the List of Preferential Import Tax Rates for Certain Goods Belonging to Subheading 2710 issued together with Circular No. 148/2009/TT-BTC dated July 21, 2009 of the Ministry of Finance to the new preferential import tax rate specified in the List issued together with this Circular.
Article 2. Effective Date
Clause 1. This Circular takes effect and applies to customs declarations for imported goods registered with customs authorities from September 21, 2009.
Clause 2. Repeal Circular No. 148/2009/TT-BTC dated July 21, 2009 of the Ministry of Finance guiding the implementation of preferential import tax rates for certain goods belonging to subheading 2710 in the Preferential Import Tariff.
DEPUTY MINISTER
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