Decision No. 3291/QD-BTC corrects the description and tax rate of certain commodity codes in Circular No. 216/2009/TT-BTC on the export and import preferential tariff schedule. This document takes effect from January 1, 2010.
Đối tượng áp dụng
Customs Departments of provinces and cities; enterprises and individuals related to the declaration of export and import taxes.
Các điểm cốt lõi
- Goods under commodity codes 2501, 3003, 8471 → are adjusted with specific descriptions and tax rates as provided for in Article 1.
- The tax rate applicable to refined salt (commodity code 2501) is 10%.
- The tax rate for goods containing ampicillin or its salts (commodity code 3003) is 7%.
- Personal computer processors (including laptop types, commodity code 8471) have a tax rate of 3%.
- This document is inseparable from Circular No. 216/2009/TT-BTC and takes effect from January 1, 2010.
🌐 Tác động xã hội từ văn bản này
- Export and import enterprises are informed of the accurate tax rates applicable to specific goods, aiding in business cost calculations.
- Customs Departments have legal grounds to inspect and collect taxes in accordance with regulations.
- Consumers may be affected by changes in the prices of goods due to altered tax rates.
❓ Câu hỏi thường gặp
What is the new tax rate applied to refined salt?
Refined salt (commodity code 2501) has a tax rate of 10% according to this Decision.
What is the commodity code and tax rate for goods containing ampicillin or its salts?
Commodity code 3003, tax rate is 7%.
What is the new tax rate for personal computer processors?
The applicable tax rate is 3% (commodity code 8471).
Toàn văn
|
MINISTRY OF FINANCE _______ NUMBER: 3291/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness _________________________ HA NOI, December 25, 2009 |
Pursuant to …;
REGARDING THE CORRECTION OF CIRCULAR NO. 216/2009/TT-BTC
DATED November 12, 2009 ISSUED BY THE MINISTER OF FINANCE
-----------------------------
THE MINISTER OF FINANCE
BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS OF NOVEMBER 12, 1996; THE AMENDMENT AND SUPPLEMENTATION LAW OF DECEMBER 16, 2002 TO CERTAIN PROVISIONS OF THE LAW ON ENACTING LEGAL DOCUMENTS;
BASED ON DECREE NO. 104/2004/ND-CP OF MARCH 23, 2004 ISSUED BY THE GOVERNMENT ON THE OFFICIAL GAZETTE OF THE SOCIALIST REPUBLIC OF VIET NAM;
BASED ON DECREE NO. 118/2008/ND-CP OF NOVEMBER 27, 2008 ISSUED BY THE GOVERNMENT ON THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
At the proposal of the Director of the Policy Department;
DECISION:
Article 1. CORRECTING THE DESCRIPTION AND TAX RATE OF CODE NUMBERS BELONGING TO GROUPS 25.01, 30.03, 84.71 AS STATED IN CIRCULAR NO. 216/2009/TT-BTC OF NOVEMBER 12, 2009 ISSUED BY THE MINISTRY OF FINANCE ON THE RATE OF EXPORT DUTY AND IMPORT DUTY FOR PREFERENTIAL TARIFFS ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX AS FOLLOWS:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|---|---|---|---|---|---|
|
2501 |
00 |
41 |
20 |
- - - PURE SALT |
10 |
|
2501 |
00 |
49 |
20 |
- - - PURE SALT |
10 |
|
3003 |
10 |
20 |
00 |
- - CONTAINING AMPICILLIN (INN) OR ITS SALTS |
7 |
|
8471 |
50 |
10 |
00 |
- - PERSONAL COMPUTER PROCESSORS (INCLUDING LAPTOP TYPES) |
3 |
Article 2. THIS DECISION SHALL TAKE EFFECT FROM JANUARY 1, 2010 AND IS AN INTEGRAL PART OF CIRCULAR NO. 216/2009/TT-BTC OF NOVEMBER 12, 2009 ISSUED BY THE MINISTRY OF FINANCE.
Article 3: THE HEAD OF THE TAX POLICY DEPARTMENT, THE DIRECTOR OF THE MINISTRY OF FINANCE’S OFFICE, THE HEADS OF THE MINISTRY OF FINANCE’S UNITS AND RELATED UNITS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION.
|
Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - People's Procuracy of Vietnam, People's Court of Vietnam; - State Audit Agency; - Ministries, agencies equivalent to ministries, and agencies under the Government; - 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, PCST1 DEPARTMENT. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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