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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.

文号189/2009/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Đỗ Hoàng Anh Tuấn — Thứ trưởng
更新27/06/2026
行业Finance
领域Tax AdministrationFees and Charges
发布日期30/09/2009
生效日期14/11/2009
失效日期13/01/2010
状态Expired
✦ 智能摘要

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.

适用范围

Enterprises importing antibiotic raw materials

要点

  • 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.

🌐 本文件的社会影响

  • 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.

❓ 常见问题

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.

全文

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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