Circular No. 63/2015/TT-BTC amends the export tax rate for cassava products under subheading 07.14, to be applied from June 20, 2015.
要点
- For cassava products under subheading 07.14, the amended export tax rate is 5% for both dried slices and other types.
- This Circular takes effect from June 20, 2015.
🌐 本文件的社会影响
- Cassava producing enterprises will be subject to the new tax rate of 5%, which is lower than the previous rate, helping to reduce costs.
- Consumers may notice a slight increase in the export price of cassava products due to the higher tax rate.
❓ 常见问题
What is the new export tax rate for cassava products?
The new export tax rate for cassava products under subheading 07.14 is 5%.
When does this Circular take effect?
This Circular takes effect from June 20, 2015.
What does cassava products include?
Cassava products include tubers such as cassava, taro, lotus root, Jerusalem artichoke, sweet potato, and similar roots and tubers with high starch or inulin content.
Does the new tax rate apply to all cassava products?
Yes, the 5% tax rate applies to both dried slices and other types of cassava products under subheading 07.14.
Will enterprises exporting cassava before June 20, 2015 be affected?
No, this Circular only applies from June 20, 2015.
全文
CIRCULAR
Amend the export tax rate for cassava products under subheading 07.14 in the Export Tax Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
Issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
__________________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly regarding the amendment of Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tax Schedule and the Import Tax Reduction Schedule according to the list of taxable goods categories and tax rate ranges for 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. 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 Tax Policy Department;
The Minister of Finance hereby issues this Circular to amend the export tax rate for cassava products under subheading 07.14 in the Export Tax Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
Article 1. Amend the export tax rate.
Amend the export tax rate for cassava products under subheading 07.14 in the Export Tax Schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance as follows:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|
07.14 |
Cassava, taro, lotus root, Jerusalem artichoke, sweet potato, and similar tubers and roots with high starch or inulin content, fresh, chilled, frozen, or dried, whether sliced or made into pellets; sago palm pith. |
|
|
0714.10 |
- Cassava: |
|
|
|
- - Shelled or made into pellets: |
|
|
0714.10.11 |
- - - Dried slices |
5 |
|
0714.10.19 |
- - Of chickens of the species Gallus domesticus |
5 |
|
|
|
|
Article 2. Effective Date
This Circular takes effect from June 20, 2015./.
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