Circular No. 37/2012/TT-BTC guides the preferential import tax rates for certain petroleum gases and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule. This document changes the tax rates according to the List attached to the Circular.
Key points
- The goods subject to adjustment are petroleum gases and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule → the preferential import tax rates will be adjusted according to the List attached to this Circular.
- This Circular takes effect from the date of issuance.
🌐 Social impact of this document
- Positive impact: Helps ensure fairness and transparency in the application of import taxes on petroleum gas products.
- Negative impact: May cause difficulties for businesses in complying with new regulations on tax rates.
❓ Frequently asked questions
What is the new tax rate?
The new tax rates are specified in the List attached to Circular No. 37/2012/TT-BTC, specifically the preferential import tax rates for certain petroleum gases and other hydrocarbon gases under subheading 2711.
To which goods does this Circular apply?
This Circular applies to petroleum gases and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule.
When does this Circular take effect?
This Circular takes effect from the date of issuance.
Are there any changes to the tax rates compared to before?
Adjustments to the preferential import tax rates for certain petroleum gases and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule according to the List attached to this Circular.
Does this Circular have any impact on businesses?
This Circular may cause difficulties for businesses in complying with new regulations on tax rates, while ensuring fairness and transparency in the application of import taxes.
Full text
CIRCULAR
Guidelines for implementing the preferential import tariff rate for certain goods under subheading 2711 in the Preferential Import Tariff Schedule
Guidelines for implementing the preferential import tariff rate for certain goods under subheading 2711 in the Preferential Import Tariff Schedule
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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 Schedule according to the list of taxable commodity groups and tax rate brackets for each commodity group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate brackets for each commodity group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
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 issues guidelines for implementing the preferential import tariff rate for certain goods under subheading 2711 in the Preferential Import Tariff Schedule as follows:
Article 1. Preferential Import Tariff Rate
Adjust the preferential import tariff rate for certain petroleum gas and other hydrocarbon gases under subheading 2711 in the Preferential Import Tariff Schedule according to the List of Taxable Goods attached to Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance to the new preferential import tariff rate specified in the List attached to this Circular.
Article 2. Effectiveness
This Circular takes effect from the date of signature./.
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