Circular No. 35/2010/TT-BTC guiding export tax on wood and coke produced from imported raw materials

 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./.