Circular No. 185/2014/TT-BTC amending the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule, to be applied from December 6, 2014.
要点
- Petroleum products under subheading 27.10 → subject to adjustment of new preferential import tax rates
- Effective date: December 6, 2014
🌐 本文件的社会影响
- Citizens and businesses may bear increased import tax burdens
- Petroleum production enterprises may reduce input costs if importing from abroad
❓ 常见问题
What is the new tax rate?
The circular does not specify the new tax rate, only adjusting according to the global market price of petroleum products.
When will it be implemented?
This circular takes effect from December 6, 2014.
Which product group is affected?
Petroleum products under subheading 27.10 are the subject of this circular's adjustments.
What impact on citizens and businesses?
Citizens and businesses may face increased import tax burdens, but at the same time, petroleum production enterprises may reduce input costs if importing from abroad.
Is it necessary to adjust business plans?
Enterprises should closely monitor the new tax rates and adjust their petroleum import plans to optimize costs.
全文
CIRCULAR
Amending the preferential tariff rates for certain petroleum products, 2. Import procedures shall be carried out in accordance with relevant laws and regulations. gasoline,
thuộc nhóm 27.10 trong Biểu thuế nhập khẩu ưu đãi
_____________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
On the basis of Pursuant to Resolution No. Decision No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the issuance of the Tariff Schedule b) Organizing the implementation of mechanisms to encourage, support, and guide the development of new business models based on e-commerce applications and digital technology; according to the list of taxable goods categories and the tariff rate range for each category, the Preferential Import Tariff Schedule according to the list of taxable goods categories and the preferential tariff rate range for each category;
On the basis of Government Decree No. Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Tax b) Organizing the implementation of mechanisms to encourage, support, and guide the development of new business models based on e-commerce applications and digital technology;, Import Tax;
On the basis of Government Decree No. of the Ministry of Finance; organization of the Minister of Finance;
Based on the preferential import tariff rates for petroleum products corresponding to the prices of petroleum products on the world market as stated in Circular No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and in accordance with the proposal of the Director of the Department of Tax Policy,
The Minister of Finance issues this Circular amending the preferential tariff rates for certain petroleum products, 2. Import procedures shall be carried out in accordance with relevant laws and regulations. gasoline, and diesel oil belonging to subheading 27.10 in the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
Article 1. Amending the preferential import tariff rates for certain petroleum products, gasoline, and diesel oil belonging to subheading 2710 in the Preferential Import Tariff Schedule
Amending the preferential import tariff rates for certain petroleum products, gasoline, and diesel oil belonging to subheading 27.10 in the Preferential Import Tariff Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance to the new preferential import tariff rates specified in the List attached to this Circular.
Article 2. Effective Date
This Circular takes effect from December 6, 2014./.
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