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Circular No. 189/2009/TT-BTC guides the adjustment of preferential import tax rates for certain antibiotic raw materials in the Preferential Import Tariff.

Circular No. 189/2009/TT-BTC guides the adjustment of preferential import tax rates for certain antibiotic raw materials. This document applies to enterprises importing antibiotic raw materials and takes effect 45 days from the date of issuance.

Số hiệu189/2009/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýĐỗ Hoàng Anh Tuấn — Thứ trưởng
Cập nhật27/06/2026
NgànhFinance
Lĩnh vựcTax AdministrationFees and Charges
Ngày ban hành30/09/2009
Ngày áp dụng14/11/2009
Ngày hết hiệu lực13/01/2010
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 189/2009/TT-BTC guides the adjustment of preferential import tax rates for certain antibiotic raw materials. This document applies to enterprises importing antibiotic raw materials and takes effect 45 days from the date of issuance.

Đối tượng áp dụng

Enterprises importing antibiotic raw materials

Các điểm cốt lõi

  • Enterprise → is subject to the adjustment of preferential import tax rates for certain antibiotic raw materials → according to the amended Preferential Import Tariff List issued together with Decision No. 123/2008/QĐ-BTC.
  • The new tax rate will be applied 45 days from the date of issuance of this Circular.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps enterprises save on import costs, promoting domestic pharmaceutical production.
  • Negative impact: May cause difficulties for enterprises that fail to keep up with changes in tax rates.

❓ Câu hỏi thường gặp

What is the new tax rate?

The new tax rate is specified in the Preferential Import Tax Rate List for certain antibiotic raw materials issued together with this Circular, but there is no specific information about the tax rate in the document.

How long does the new tax rate apply?

This Circular takes effect 45 days from the date of issuance.

Who is responsible for adjusting the tax rate?

The Ministry of Finance is responsible for guiding the implementation of the adjustment of preferential import tax rates for certain antibiotic raw materials.

Is permission from any authority required when adjusting the tax rate?

There is no information regarding the need for permission from any authority during the process of adjusting the tax rate.

How does this adjustment affect enterprises importing goods?

Enterprises will be subject to the adjustment of preferential import tax rates, which helps reduce costs if the new tax rate is lower than before.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 189/2009/TT-BTC
Date: September 30, 2009

CIRCULAR
Guidelines for adjusting the preferential import tax rate for certain antibiotic raw materials in the Preferential Import Tariff Schedule certain items of antibiotic raw materials in the Preferential Import Tax Tariff Schedule
___________________________
Pursuant to the Law on Export Tax and 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 Schedule according to the list of taxable commodity groups and the tax rate range applicable to each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range 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 and 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;
After receiving comments from the Ministry of Health, the Ministry of Industry and Trade, Vietnam Pharmaceutical Corporation, the Vietnam Association of Manufacturing and Trading Enterprises, the Ministry of Finance provides guidelines for implementing the preferential import tax rate for certain antibiotic raw materials in the Preferential Import Tariff Schedule as follows:

Article 1. Preferential import tax rate:

Adjust the preferential import tax rate for certain antibiotic raw materials specified in the Amended Preferential Import Tariff Schedule issued with Decision No. 123/2008/QĐ-BTC dated December 26, 2008 of the Minister of Finance to the new preferential import tax rate in the Preferential Import Tariff Rate Schedule for Certain Antibiotic Raw Materials issued with this Circular.

Article 2. Effective Date

This Circular takes effect forty-five days from the date of signature.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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Căn cứ 4
295/2007/NQ-UBTVQH12 Nghị quyết số 295/2007/NQ-UBTVQH12 Về việc ban hành biểu thuế xuất khẩu theo danh mục nhóm hàng chịu thuế và khung thuế suất đối với từng nhóm hàng, biểu thuế nhập khẩu ưu đãi theo danh mục nhóm hàng chịu thuế và khung thuế suất ưu đãi đối với từng nhóm hàng Còn hiệu lực 45/2005/QH11 Nghị quyết số 45/2005/QH11 Về việc thi hành Bộ luật Dân sự Hết hiệu lực 149/2005/NĐ-CP Nghị định số 149/2005/NĐ-CP Quy định chi tiết thi hành Luật Thuế xuất khẩu, Thuế nhập khẩu Hết hiệu lực 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Hết hiệu lực
189/2009/TT-BTC
Circular No. 189/2009/TT-BTC guides the adjustment of preferential import tax rates for certain antibiotic raw materials in the Preferential Import Tariff.
Expired
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Sửa đổi, bổ sung 1
123/2008/QĐ-BTC Quyết định số 123/2008/QĐ-BTC Về việc điều chỉnh mức thuế suất thuế xuất khẩu, mức thuế suất thuế nhập khẩu ưu đãi đối với một số nhóm mặt hàng trong Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi Hết hiệu lực

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