Decision No. 64/2008/QD-BTC adjusts the export tax rate for non-alloy steel products from 10% to 20%, effective from August 10, 2008. The Decision takes effect fifteen days after its publication in the Official Gazette.
适用范围
Export enterprises of non-alloy steel products
要点
- Enterprises → must pay the new export tax rate of 20% for steel products under subheading 7204.50.00.00 and heading 7206, 7207 → starting from August 10, 2008.
- New tax rate: 20% → compared to the old rate of 10%
- Tax payment deadline: starting from August 10, 2008
- The Decision takes effect fifteen days after its publication in the Official Gazette
- New implementation date: August 10, 2008 → the start date for the new tax rate.
🌐 本文件的社会影响
- Positive impact: Export enterprises of non-alloy steel products will have to pay additional taxes, increasing production and business costs.
- Negative impact: Increased costs may be passed on to end consumers, leading to price increases.
❓ 常见问题
What is the new tax rate?
The new tax rate has been adjusted to 20% for non-alloy steel products.
When does the new tax rate take effect?
The new tax rate will be applied from August 10, 2008.
When does this decision come into effect?
The Decision takes effect fifteen days after its publication in the Official Gazette.
Who is subject to the new tax rate?
Export enterprises of non-alloy steel products will be required to pay taxes at the new tax rate.
Will there be penalties if enterprises fail to comply?
Information in the document does not specify sanctions for violations related to export taxes. Further reference to other legal documents is necessary for specific details.
全文
Pursuant to …;
Amending the export tax rate for certain steel products in the export tax tariff
non-alloy steel products in the export tax tariff
_______________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 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 according to the list of goods subject to tax and the tax rate range for each group of goods, the Preferential Import Tariff according to the list of goods subject to tax and the preferential tax rate range for each group of goods;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 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. Adjusting the export tax rate for steel products under subheading 7204.50.00.00 and groups 7206 and 7207 from 10% (as stipulated in Decision No. 39/2008/QĐ-BTC dated June 19, 2008 of the Minister of Finance) to a new export tax rate of 20%. The export tax rate specified in this Decision shall apply to customs declarations for exported goods registered with customs authorities from August 10, 2008.
Article 2. This Decision takes effect 15 days after its publication in the Official Gazette.
DEPUTY MINISTER
原始文件（PDF）
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