Decision No. 458/QD-BTC amends the description and tax rate of certain goods in the Export Tariff and Preferential Import Tariff according to the List of Taxable Goods. This document applies to organizations and individuals involved in import and export activities.
적용 범위
Organizations and individuals participating in export and import activities
핵심 사항
- Organizations and individuals engaged in import and export activities must comply with the new tax rates for the items amended in Article 1 of this Decision.
- Code 2614-00-90: Other types → tax rate is 0%
- Code 3402-19-00-90: Other types (fire extinguishing preparations) → tax rate is 7%
- Code 8704-32-89-30: Vehicles designed to carry fresh concrete or loose cement, with a maximum gross weight not exceeding 45 tons → tax rate is 15%
🌐 이 문서의 사회적 영향
- Citizens and businesses involved in import and export activities benefit from the adjustment of tax rates that better align with reality.
- Customs authorities have additional legal grounds to manage import and export activities accurately and effectively.
❓ 자주 묻는 질문
To whom does this document apply?
It applies to organizations and individuals involved in import and export activities.
What specific items have their tax rates been amended?
Code 2614-00-90: Other types; Code 3402-19-00-90: Other types (fire extinguishing preparations); Code 8704-32-89-30: Vehicles designed to carry fresh concrete or loose cement, with a maximum gross weight not exceeding 45 tons.
When do the new tax rates take effect?
This Decision takes effect from January 1, 2010.
전문
|
MINISTRY OF FINANCE
--------------- |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ----------------------------------- |
| Number: 458/QD-BTC | Hanoi, March 2, 2010 |
Pursuant to …;
Regarding the correction of Circular No. 216/2009/TT-BTC
dated November 12, 2009, issued by the Minister of Finance, stipulating the tax rates of
the Export Tax Tariff and the Preferential Import Tax Tariff according to the List of taxable goods
goods subject to tax
------------------------------
THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Regulatory Documents No. 17/2008/QH12 adopted by the National Assembly on June 3, 2008;
Pursuant to Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
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;
At the proposal of the Director of the Policy Department;
DECISION:
Article 1. Correcting the descriptions and tax rates of certain commodity codes specified in Circular No. 216/2009/TT-BTC dated November 12, 2009, issued by the Ministry of Finance, stipulating the tax rates of the Export Tax Tariff and the Preferential Import Tax Tariff according to the List of taxable goods as follows:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|||
|---|---|---|---|---|---|
|
2614 |
00 |
10 |
90 |
- Paddy: |
0 |
|
3402 |
19 |
00 |
10 |
- - - Fire extinguishing preparations |
0 |
|
3402 |
19 |
00 |
90 |
- - - Other |
7 |
|
8704 |
32 |
89 |
30 |
- - - - - - Trucks designed to carry fresh concrete or loose cement, with a maximum loaded gross weight not exceeding 45 tons |
15 |
Article 2. This Decision takes effect from January 1, 2010 and is an integral part of Circular No. 216/2009/TT-BTC dated November 12, 2009, issued by the Ministry of Finance.
Article 3. The Director of the Tax Policy Department, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units shall be 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, Tax Policy Department. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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