Circular No. 25/2009/TT-BTC guides the increase of the export tax rate for coal from 0% to 10%. This tax rate applies from February 15, 2009.
适用范围
Coal exporting enterprises
要点
- Enterprises → must pay export tax on coal products (groups 2701, 2702, 2703, and 2704) at a rate of 10% → from February 15, 2009.
- The new tax rate is 10% → compared to the previous rate of 0%
🌐 本文件的社会影响
- Positive impact: Exporting enterprises will have to pay additional taxes, increasing their business costs.
- Negative impact: Production costs and product prices may rise, affecting the competitiveness of domestic enterprises in the international market.
❓ 常见问题
What is the new tax rate?
The new tax rate for coal products is 10%.
When does the new tax rate take effect?
The new tax rate takes effect from February 15, 2009.
Who is subject to the tax?
Coal exporting enterprises under groups 2701, 2702, 2703, and 2704 must pay tax at the new rate.
What was the old tax rate?
Previously, coal was exempt from export tax (rate of 0%).
全文
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MINISTRY OF FINANCE __________ |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
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Number: 25/2009/TT-BTC |
Hanoi, February 5, 2009 |
CIRCULAR
Guidelines for implementing the export tax rate for coal items in the Export Tariff items of coal in the Export Tax 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 according to the list of taxable commodity groups and the tax rate range for each group, the Import Tariff with Preferential Rates according to the list of taxable commodity groups and the preferential tax rate range for each group, and 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;
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 provides guidelines for implementing the export tax rate for coal items in the Export Tariff as follows:
Article 1. Adjust the export tax rate for coal items (belonging to groups 2701, 2702, 2703, and 2704) as stipulated in Decision No. 35/2008/QĐ-BTC dated June 6, 2008 to a new export tax rate of 10%.
Article 2. This Circular takes effect from the date of signature and applies to export customs declarations for goods registered with customs authorities from February 15, 2009 onwards./.
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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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