Decision No. 67/2006/QD-BTC amends and supplements the export tax rates for certain groups of goods in the Export Tariff. The Decision takes effect fifteen days after its publication in the Official Gazette.
Key points
- Customs authorities shall apply the new tax rates to export customs declarations for goods registered with them fifteen days after the date of publication in the Official Gazette.
- Export enterprises must comply with the new tax rates specified in the List of Amended and Supplemented Export Tax Rates for Certain Groups of Goods in the Export Tariff.
🌐 Social impact of this document
- Export enterprises will bear additional costs if the new tax rate is higher than before.
- Conversely, enterprises may save on costs if the new tax rate is lower.
❓ Frequently asked questions
When does the new tax rate take effect?
This Decision comes into force and applies to export customs declarations for goods registered with customs authorities fifteen days after its publication in the Official Gazette.
What actions should enterprises take to comply?
Enterprises must comply with the new tax rates specified in the List of Amended and Supplemented Export Tax Rates for Certain Groups of Goods in the Export Tariff.
How many days do enterprises have to prepare?
Enterprises have fifteen days from the date of publication of the Decision in the Official Gazette to prepare and adjust their export activities according to the new tax rates.
To which goods does this Decision apply?
This Decision only amends and supplements the export tax rates for certain groups of goods specified in the Export Tariff issued together with the Decision.
Full text
Pursuant to …;
Regarding the amendment and supplementation of export tax rates for certain groups of goods in the export tax schedule
___________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the export tax schedule according to the list of taxable commodity groups and the tax rate range for each group, the preferential import tariff schedule according to the list of taxable commodity groups and the preferential tariff range for each group;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
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;
Pursuant to Article 11 of 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;
At the proposal of the Director of the Policy Department.
DECISION:
Article 1. Amend and supplement the export tax rates for certain groups of goods specified in the Export Tax Schedule issued together with Decision No. 39/2006/QD-BTC dated July 28, 2006 of the Minister of Finance to the new tax rates as provided in the List of Amendments and Supplements to the Export Tax Rates of Certain Groups of Goods in the Export Tax Schedule issued together with this Decision.
Article 2. This Decision shall take effect and be applied to export customs declarations registered with customs authorities after fifteen days from the date of publication in the Official Gazette.
DEPUTY MINISTER
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