Decision No. 2233/QD-BTC corrects the import tax rate for certain items in the Preferential Import Tariff Schedule, to be applied from October 12, 2008.
要点
- Item code 0206.80.00.00 and 0206.90.00.00, the tax rate from 13% is revised to 10%.
- This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to customs declarations for imported goods from October 12, 2008.
🌐 本文件的社会影响
- Reduce tax costs for enterprises importing goods with a reduced tax rate from 13% to 10%.
- Impact on business plans and state budget estimates.
❓ 常见问题
What tariff rates have been amended?
Item code 0206.80.00.00 and 0206.90.00.00, the tax rate from 13% has been revised to 10%.
When does this Decision come into effect?
This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to customs declarations for imported goods registered with the Customs Authority from October 12, 2008.
When will the new tax rate be applied?
The new tax rate shall apply to customs declarations for imported goods registered with the Customs Authority from October 12, 2008.
What impact will this Decision have on enterprises?
Enterprises will need to adjust their business plans and tax cost estimates, reducing tax costs for goods with a tax rate from 13% to 10%.
全文
|
MINISTRY OF FINANCE ---------- Decision No.: 2233/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------ Hanoi, October 9, 2008 |
Pursuant to …;
Regarding the correction of Decision No. 83/2008/QD-BTC dated October 3, 2008, issued by the Minister of Finance
dated October 3, 2008 of the Minister of Finance
-----------------------
THE MINISTER OF FINANCE
Pursuant to the Law on Legal Documents promulgation dated November 12, 1996, and the Law amending and supplementing certain articles of the Law on Legal Documents promulgation dated December 6, 2002;
Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. Correcting the errors in the list of modified import tax rates for some items in the Preferential Import Tariff List attached to Decision No. 83/2008/QD-BTC dated October 3, 2008, issued by the Minister of Finance as follows:
|
Code Number |
Tax rate % |
|
|
|
Printed |
Corrected |
|
0206.80.00.00 |
13 |
10 |
|
0206.90.00.00 |
13 |
10 |
Article 2. This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall apply to customs declarations for imported goods registered with customs authorities from October 12, 2008.
|
Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - DEPARTMENT OF LEGAL DOCUMENT REVIEW - MINISTRY OF JUSTICE; - Units under and directly under the Ministry of Finance; - Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, Tax Policy Department. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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