This Circular stipulates the preferential import tax rates for certain petroleum products under subheading 2710. It replaces previous Circulars and takes effect from January 1, 2011.
핵심 사항
- Subject to taxation: Enterprises importing petroleum products under subheading 2710.
- The new tax rate: As specified in the List attached to this Circular.
- Effective date: From the date of issuance and replacing Circular No. 59/2010/TT-BTC.
- Date of abolition of the old regulations: December 31, 2010, applicable from January 1, 2011.
- Replacing another Circular: Abolishing Circular No. 184/2010/TT-BTC.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing import costs for enterprises, enhancing the competitiveness of domestic products.
- Negative impact: May affect the supply of petroleum products and market prices.
❓ 자주 묻는 질문
What is the new tax rate?
The new tax rate is specified in the List attached to this Circular, specifically for each type of petroleum product under subheading 2710.
When does this Circular take effect?
This Circular takes effect from the date of issuance and replaces Circular No. 59/2010/TT-BTC, applicable from January 1, 2011.
How long will the new tax rate be applied?
This Circular remains effective until a new Circular replaces or abolishes it according to the law.
Which goods have their tax rate regulations abolished?
Abolishing the preferential import tax rate regulations for certain petroleum products under subheading 2710 as stipulated in Circular No. 184/2010/TT-BTC.
Are there any procedures to follow when applying the new tax rate?
There is no specific information on required procedures, only the new tax rate and the date of implementation are specified.
전문
CIRCULAR
Guidelines for implementing preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
for certain goods under subheading 2710 in the Preferential Import 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 on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate ranges applicable to each commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges applicable to each commodity group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government providing details on the implementation of certain provisions of the Export and Import Tax Law;
Pursuant to Decree No. 84/2009/NĐ-CP dated October 15, 2009 of the Government on gasoline and diesel oil trading; Pursuant to 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;
Based on Circular No. 837/BTC-CST dated January 19, 2010 of the Ministry of Finance, the Ministry of Finance hereby issues guidelines for implementing preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Tariff Rate Levels
Adjust the preferential import tariff rates for certain petroleum products under subheading 2710 specified in the Preferential Import Tariff Schedule to new preferential import tariff rates as set out in the List attached hereto.
Article 2. Effective Date
1. This Circular takes effect from the date of signature and replaces Circular No. 59/2010/TT-BTC dated April 19, 2010 of the Ministry of Finance guiding the implementation of preferential import tariff rates for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
2. As of January 1, 2011, preferential import tariff rates for certain petroleum products under subheading 2710 shall continue to be implemented in accordance with this Circular, abolishing the preferential import tariff rates for certain petroleum products under subheading 2710 as stipulated in Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance on the tax rates of the Export Tariff Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods.
DEPUTY MINISTER
원본 문서(PDF)
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.
번역본
이 문서는 다음 언어로 제공됩니다: