Circular No. 48/2016/TT-BTC amends the preferential import tax rate for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule.
适用范围
General Departments of Customs of provinces and cities; enterprises trading in petroleum products
要点
- Enterprises trading in petroleum products → must comply with the new preferential import tax rates for certain petroleum products under subheading 27.10 in the Preferential Import Tariff Schedule (Article 1)
- General Departments of Customs of provinces and cities → shall implement the calculation and collection of taxes according to the new preferential import tax rates specified in the List of Preferential Import Tax Rates issued together with this Circular
- This Circular takes effect from March 18, 2016 (Article 2)
- The specific preferential import tax rates are adjusted for certain petroleum products under subheading 27.10 and biodiesel products
- This Circular replaces the old preferential import tax rates set out in Circular No. 182/2015/TT-BTC dated November 16, 2015, issued by the Minister of Finance
🌐 本文件的社会影响
- Petroleum product trading enterprises will need to adjust their import procedures and tax calculations according to the new rates
- Consumers may be indirectly affected by the change in preferential import tax rates, depending on the pricing decisions made by enterprises for retail sales
❓ 常见问题
What goods does this Circular apply to?
It applies to certain petroleum products under subheading 27.10 and biodiesel products.
When does this Circular take effect?
This Circular takes effect from March 18, 2016.
全文
CIRCULAR
Amending the preferential import tax rate for certain gasoline and diesel products under subheading 27.10 in the Preferential Import Tariff Schedule
thuộc nhóm 27.10 trong Biểu thuế nhập khẩu ưu đãi
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 goods categories and tax rates applicable to each category, and the Preferential Import Tariff Schedule according to the list of taxable goods categories and preferential tax rates applicable to each category;
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 Decree No. 83/2014/NĐ-CP dated September 3, 2014 of the Government on trading in gasoline and diesel;
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;
At the proposal of the Director of the Policy Department;
The Minister of Finance hereby promulgates this Circular amending the preferential import tax rate for certain gasoline and diesel products under subheading 27.10 in the Preferential Import Tariff Schedule.
Article 1. Amending the preferential import tax rate for certain gasoline and diesel products under subheading 27.10
1. Amend the preferential import tax rate for certain diesel products under subheading 27.10 in the Preferential Import Tariff Schedule accompanying Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance to the new preferential import tax rate specified in the List of Preferential Import Tax Rates issued together with this Circular.
2. Amend the preferential import tax rate for biodiesel products under Chapter 98 in the Preferential Import Tariff Schedule accompanying Circular No. 182/2015/TT-BTC of the Minister of Finance to the new preferential import tax rate specified in the List of Preferential Import Tax Rates issued together with this Circular.
Article 2. Effective Date
This Circular takes effect from March 18, 2016.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - General Secretary's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; State Audit Office; - Ministries, agencies equivalent to ministries, and agencies under the Government; - People's Committees of provinces and centrally governed cities; - Office of the Central Steering Committee for Anti-Corruption; - Vietnam Chamber of Commerce and Industry; - Ministry of Justice's Legal Documents Inspection Department; Units under and affiliated with the Ministry of Finance; Customs Departments of provinces and cities; - Official Gazette; ||| - Government website and Ministry of Finance website; For record: VT, Department of Taxation (Import). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Vu Thi Mai |
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