This decision increases the export tax rate for all types of rice from 0% to 2%. The document applies to all customs declarations for exported goods registered as of September 16, 1995.
适用范围
Producers, traders and exporters of rice
要点
- Group of goods with code number 100600 'all types of rice' → shall pay the new export tax rate at 2% (Article 1)
- The rates of duty for export and import taxes on all types of rice → take effect for all customs declarations for exported goods registered as of September 16, 1995 onwards (Article 2)
- Producers, traders and exporters of rice → must comply with the new tax rate when submitting customs documents (Article 2)
- Customs authorities → are responsible for collecting taxes at the new rates from the date of effectiveness (Article 2)
- Producers, traders and exporters of rice → shall no longer enjoy a preferential tax rate of 0% when exporting (Article 1)
🌐 本文件的社会影响
- Export enterprises of rice will incur additional costs due to the new tax rate of 2%
- Domestic consumers may be protected from rising rice prices caused by exports
- International trade partners may face difficulties in purchasing rice from Vietnam due to higher tariffs
❓ 常见问题
What is the new tax rate for all types of rice?
2% (Article 1)
When does the new tax rate take effect?
As of September 16, 1995 onwards (Article 2)
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 904-TC/TCT/QD |
Hanoi, August 15, 1995 |
DECISION
ON AMENDING THE RATE OF EXPORT DUTY FOR RICE GROUPS
MINISTER OF FINANCE
Pursuant to Article 8 of the Law on Export Duties and Import Duties adopted by the National Assembly on December 26, 1991;
Pursuant to the tax rate frameworks prescribed in the Export Tariff and Import Tariff promulgated with Decision No. 537a/NQ-HĐNN8 of the State Council (now the Standing Committee of the National Assembly) on February 22, 1992, amended by Resolution No. 31/NQ-UBTVQH9 of the Standing Committee of the Ninth National Assembly on March 9, 1993 and Resolution No. 174 NQ/UBTVQH9 of the Standing Committee of the Ninth National Assembly on March 26, 1994;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister regarding the issuance of the Export Tariff and Import Tariff accompanying Decree No. 54/CP;
Pursuant to the opinion expressed by the Prime Minister in Circular No. 4059/KTTH dated July 26, 1995 concerning export duties on rice;
After receiving opinions from Ministries and Sectors;
DECIDES:
Article 1: To amend the rate of export duty for the group of goods with code number 100600 "rice varieties" as prescribed in the Amended Supplement to the Export Tariff promulgated by Decision No. 615A TC/TCT/QD dated June 10, 1995 of the Minister of Finance to a new rate of export duty at 2% (two percent).
Article 2: The rate of export and import duties for the group "rice varieties" as prescribed in Article 1 of this Decision shall take effect for all Export Declaration Forms registered with Customs authorities from September 16, 1995 onwards.
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Ho Te (Signed) |
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