Circular No. 35/2010/TT-BTC stipulates that there shall be no export tax on wood and coke produced from imported raw materials. This Circular applies to enterprises producing and exporting such goods.
Đối tượng áp dụng
Enterprises producing and exporting wood and coke produced from imported raw materials.
Các điểm cốt lõi
- There shall be no export tax on exported wood and coke produced entirely from imported raw materials.
- The documentation for exemption from export tax shall be carried out according to the documentation for refunding import tax for production of export goods as provided for in Article 117 of Circular No. 79/2009/TT-BTC.
🌐 Tác động xã hội từ văn bản này
- Reducing costs for enterprises producing and exporting wood and coke from imported raw materials.
- Enhancing competition in the wood processing and coke industry.
❓ Câu hỏi thường gặp
Do enterprises need to prepare any documents when exempted from export tax?
Enterprises must comply with the documentation for refunding import tax for production of export goods as provided for in Article 117 of Circular No. 79/2009/TT-BTC.
What is the rate of export tax on wood and coke?
There shall be no export tax on these items.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
What should enterprises producing wood and coke from imported raw materials pay attention to?
Enterprises must ensure that all raw materials used for production are imported and comply with the prescribed documentation.
What is the deadline for submitting the documentation for exemption from export tax?
This Circular does not specify a specific deadline; enterprises should refer to Circular No. 79/2009/TT-BTC for detailed information.
Toàn văn
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 35/2010/TT-BTC |
Hanoi, March 12, 2010 |
CIRCULAR
Guidelines on export tax for wood and coke produced from imported raw materials
is produced from imported raw materials
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 Tax Tariff according to the list of taxable goods categories and tax rate ranges applicable to each category of goods,
Import tariff preference list according to the list of taxable goods categories and preferential tax rate ranges applicable to each category of goods;
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;
Pursuant to the opinion of the Prime Minister in Circular No. 967/VPCP-KTTH dated February 10, 2010 of the Government Office;
The Ministry of Finance provides guidelines on export tax for wood and coke produced from imported raw materials as follows:
Article 1. Export tax rate for wood and coke products produced from imported raw materials
No export tax shall be levied on wood and coke exported that are produced entirely from imported raw materials.
Article 2. Implementation
The documentation for exemption from export tax for wood and coke produced entirely from imported raw materials shall be carried out in accordance with the procedures for refunding import tax for production of exported goods as stipulated in Article 117 of Circular No. 79/2009/TT-BTC dated April 20, 2009 of the Ministry of Finance guiding customs procedures, inspection, supervision, export tax, import tax, and management of taxes on exported and imported goods.
Article 3. Effectiveness
This Circular takes effect 45 days from the date of signature./.
DEPUTY MINISTER
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