This Circular stipulates the preferential import tax rates for gasoline and oil products under Group 2710 in the Preferential Import Tariff Schedule. The new tax rates will replace the old Circular.
핵심 사항
- For gasoline and oil products under Group 2710, the preferential import tax rates shall be adjusted according to the List attached to this Circular.
- This Circular takes effect from the date of issuance and replaces Circular No. 197/2011/TT-BTC.
🌐 이 문서의 사회적 영향
- Enterprises dealing in gasoline and oil must adjust their import tax rates according to the new regulations, which may affect production costs and product prices.
- Consumers may indirectly be affected through fluctuations in gasoline and oil prices.
❓ 자주 묻는 질문
What is the new tax rate?
The new tax rates are specified in the List attached to this Circular, detailing each item under Group 2710.
To which items does this Circular apply?
This Circular applies to gasoline and oil products under Group 2710 in the Preferential Import Tariff Schedule.
When does this Circular take effect?
This Circular takes effect from the date of issuance and replaces Circular No. 197/2011/TT-BTC.
What must enterprises do to comply with this Circular?
Enterprises must adjust their import tax rates according to the new regulations set out in the List attached to this Circular.
Which Circular does this Circular replace?
This Circular replaces Circular No. 197/2011/TT-BTC issued on December 28, 2011, by the Ministry of Finance.
전문
CIRCULAR
Guidelines for implementing the preferential import tax rate for goods under subheading 2710 in the Preferential Import Tariff Schedule
_________________________________
Pursuant to the Law on Export Tax and Import Tax 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 commodity group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each commodity group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to the Government Decree No. 187/2013/NĐ-CP dated November 20, 2013 detailing the implementation of the Law on Commerce regarding international trade activities and foreign-related agency purchase, sale, processing, and transit of goods;
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 issues guidelines for implementing the preferential import tax rate for goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Preferential import tax rate for goods under subheading 2710 in the Preferential Import Tariff Schedule
Adjust the preferential import tax rate for certain petroleum products under subheading 2710 specified in the Preferential Import Tariff Schedule to the new preferential import tax rate specified in the List attached hereto.
Article 2. Effective Date
This Circular takes effect from the date of signature and replaces Circular No. 197/2011/TT-BTC dated December 28, 2011 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./.
DEPUTY MINISTER
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