Circular No. 46/2011/TT-BTC stipulates that the rate of export tax on coconuts under code 0801.19.00.00 shall be 3% from May 20, 2011, applicable to enterprises exporting coconuts.
적용 범위
Enterprises exporting coconuts
핵심 사항
- Enterprise → must pay export tax on coconuts at a rate of 3%
🌐 이 문서의 사회적 영향
- Positive impact: Helps ensure fairness in the application of taxes for enterprises exporting coconuts.
- Negative impact: May increase export costs for enterprises, affecting profits and competitiveness in the international market.
❓ 자주 묻는 질문
What is the rate of export tax on coconuts?
The rate of export tax on coconuts is 3%.
When does this circular take effect?
This circular takes effect from May 20, 2011.
What should enterprises exporting coconuts do?
Enterprises exporting coconuts must pay export tax at a rate of 3% as stipulated in Circular No. 46/2011/TT-BTC.
To which goods does this circular apply?
This circular applies to coconuts under code number 0801.19.00.00.
If the export tax is not paid on time, how will the enterprise be penalized?
This circular does not specifically provide penalties for failing to pay export tax on time. Further reference to other legal documents is required for detailed information.
전문
CIRCULAR
Regulations on the export tax rate for coconuts under code 0801.19.00.00 in the Export Tariff
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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 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff according to the list of taxable goods and tariff ranges for each group of goods, the Preferential Import Tariff according to the list of taxable goods and preferential tariff ranges for each group 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 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff according to the list of taxable goods categories and tax rates applicable to each category, the Import Tariff with Preferential Rates according to the list of taxable goods categories and preferential tax rates applicable to each category;
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. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.
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 hereby stipulates the export tax rate for coconuts in the Export Tariff as follows:
Article 1. Export Tax Rate
Supplementing coconuts under code 0801.19.00.00 into the List of Taxable Goods in the Export Tariff attached as Appendix I to Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance regulating the tax rates of the Export Tariff and the Import Tariff with Preferential Rates according to the list of taxable goods with an export tax rate of 3% (three percent).
Article 2. Effective Date
This Circular takes effect from May 20, 2011./.
DEPUTY MINISTER
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