Circular No. 20/2011/TT-BTC stipulates the rate of export tax on yellow phosphorus items under code 2804.70.00.00 in the Export Tax Tariff.

CIRCULAR

Prescribing the rate of export tax on yellow phosphorus items

with code 2804.70.00.00 in the Export Tax Tariff

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Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending 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 according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group of goods;

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 according to the list of taxable goods categories and tax rates for each category, the Preferential Import Tariff according to the list of taxable goods categories and preferential tax rates for each category;

Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on amending 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 according to the list of taxable goods categories and tax rates for each category, the Preferential Import Tariff according to the list of taxable goods categories and preferential tax rates for each category;

Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the Standing Committee of the National Assembly on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.

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 prescribes the rate of export tax on yellow phosphorus items in the Export Tariff as follows:

Article 1. Rate of export tax

Supplementing yellow phosphorus items with code 2804.70.00.00 into the List of Taxable Goods in the Export Tariff at Appendix I issued together with Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance prescribing the rate of tax of the Export Tariff, the Preferential Import Tariff according to the list of taxable goods with an export tax rate of 5% (five percent).

Article 2. Effective Date

This Circular takes effect 45 days from the date of signature./.