Circular No. 24/2009/TT-BTC guiding the preferential import tax rate for certain goods under subheading 2710, replacing the previous circular and taking effect from February 10, 2009.
Key points
- The Ministry of Finance adjusts the preferential import tax rate for certain goods under subheading 2710 according to the List attached to this Circular.
- The Ministry of Finance abolishes Circular No. 15/2009/TT-BTC guiding the implementation of the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
- Customs authorities apply this Circular from February 10, 2009, when processing customs declarations for imported goods.
- This Circular takes effect from the date of issuance and applies to customs declarations registered from February 10, 2009.
🌐 Social impact of this document
- Enterprises must comply with the new tax rates, which may affect import costs and profits.
- Consumers purchasing imported goods from subheading 2710 may be affected by price changes due to the alteration of the tax rate.
❓ Frequently asked questions
What is the new tax rate?
This Circular adjusts the preferential import tax rate for certain goods under subheading 2710 according to the List attached to this Circular, but does not specify the specific tax rates in the text.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations registered from February 10, 2009.
Which circular has the Ministry of Finance abolished?
The Ministry of Finance has abolished Circular No. 15/2009/TT-BTC guiding the implementation of the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
Who does this Circular apply to?
This Circular applies to customs authorities when processing customs declarations for imported goods under subheading 2710.
What penalties will enterprises face if they do not comply?
This Circular does not specify specific penalty provisions for enterprises that fail to comply. Additional reference should be made to other legal documents regarding administrative penalties in the tax domain.
Full text
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MINISTRY OF FINANCE _______ Number: 24/2009/TT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness _________________ Hanoi, February 5, 2009 |
CIRCULAR
Guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
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Pursuant to the Law on Export Duties and Import Duties 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 the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for 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 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 issues guidelines for implementing the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Adjust the preferential import tax rate for certain goods under subheading 2710 as stipulated in Decision No. 106/2007/QĐ-BTC dated December 20, 2007 and subsequent decisions amending and supplementing issued by the Minister of Finance to the new preferential import tax rate as specified in the List attached to this Circular.
Article 2. Repeal Circular No. 15/2009/TT-BTC dated January 22, 2009 of the Ministry of Finance guiding the implementation of the preferential import tax rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule.
Article 3. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from February 10, 2009./.
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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 affiliated with 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. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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