Circular No. 31/2010/TT-BTC amends and supplements preferential import tax rates for certain goods according to the List attached hereto. This Circular takes effect 45 days from the date of signature.
Key points
- Implementation time: 45 days from the date of signature
- Taxpayer: Enterprises importing goods specified in the List attached hereto
- New tax rate: Specified in detail in the List attached hereto
🌐 Social impact of this document
- Positive impact: Helps enterprises save on import costs, enhancing competitiveness
- Negative impact: May be disadvantageous for enterprises not eligible for preferential tax treatment
❓ Frequently asked questions
What is the implementation period for this Circular?
This Circular takes effect 45 days from the date of signature.
Who is subject to taxation under this Circular?
Enterprises importing goods specified in the List attached hereto.
What is the new tax rate?
The new tax rate is specified in detail in the List attached hereto, with no specific information about the tax rate provided in the text.
Which goods does this Circular apply to?
This Circular applies to certain goods specified in the List attached hereto.
What is the duration of effectiveness of this Circular?
This Circular takes effect 45 days from the date of signature./
Full text
CIRCULAR
Regarding the amendment and supplementation of preferential import tax rates for certain goods in Circular No. 216/2009/TT-BTC dated November 12, 2009
preferential treatment for certain goods as specified in Circular 216/2009/TT-BTC dated November 12, 2009
______________________
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 List according to the list of taxable commodity groups and the tariff rate range applicable to each group, Import Tariff List with Preferential Rates according to the list of taxable commodity groups and the preferential tariff rate range applicable to each group;
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;
Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the Standing Committee of the National Assembly 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. 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 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 amends and supplements the preferential import tax rates for certain goods as follows:
Article 1. Preferential Import Tax Rate
Amends and supplements the preferential import tax rates for certain goods specified in Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance regarding the determination of the tariff rates of the Export Tariff List and the Import Tariff List with Preferential Rates according to the list of taxable goods into new preferential import tax rates as set out in the List attached to this Circular.
Article 2. Implementation
This Circular takes effect 45 days from the date of signature./.
DEPUTY MINISTER
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