Decision No. 35/2008/QD-BTC amends the export tax rates for certain commodities in the Export Tariff, effective from June 16, 2008.
Key points
- Customs authority → applies the new tax rate to export customs declarations registered from June 16, 2008
- The tax rate → is amended and applied to certain commodities in the Export Tariff
🌐 Social impact of this document
- Enterprises are directly affected by increased or decreased export costs depending on the commodity and the new tax rate
- Citizens are not directly affected
❓ Frequently asked questions
From which date is the new tax rate applied?
The new tax rate is applied from June 16, 2008.
Which commodities have their tax rates amended?
The document does not specifically mention the commodities whose tax rates are amended, only referring to the amendment of tax rates for certain commodities in the Export Tariff.
Which agency is responsible for applying the new tax rate?
The customs authority is responsible for applying the new tax rate to export customs declarations registered.
What commodities are included in the new tax rate?
The document does not specify the commodities whose tax rates are amended.
Full text
Pursuant to …;
REGARDING THE AMENDMENT OF THE EXPORT TAX RATES FOR CERTAIN GOODS IN THE EXPORT TAX SCHEDULE
dòng trong Biểu thuế xuất khẩu
_____________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
WHEREAS, on September 28, 2007, the Standing Committee of the National Assembly issued Resolution No. 295/2007/NQ-UBTVQH12 regarding the Export Tax Schedule according to the list of taxable commodity groups and tax rate ranges for each group, and the Preferential Import Tax Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each group;
WHEREAS, on December 8, 2005, the Government issued Decree No. 149/2005/NĐ-CP detailing the implementation of the Law on Export Tax and Import Tax;
WHEREAS, on July 1, 2003, the Government issued Decree No. 77/2003/NĐ-CP stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. AMENDING THE EXPORT TAX RATES FOR CERTAIN GOODS LISTED IN THE EXPORT TAX SCHEDULE ISSUED WITH Decision No. 106/2007/QD-BTC ON DECEMBER 20, 2007, WHICH HAS BEEN AMENDED AND COMPLEMENTED BY Decision No. 17/2008/QD-BTC ON APRIL 17, 2008, TO NEW TAX RATES AS SET OUT IN THE ATTACHED LIST AND APPLYING TO CUSTOMS DECLARATIONS FOR EXPORT GOODS REGISTERED WITH CUSTOMS AUTHORITIES FROM JUNE 16, 2008.
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE.
DEPUTY MINISTER
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