Circular No. 67/2012/TT-BTC adjusts the preferential import tax rate for stainless steel bars and rods belonging to subheading 7222.30.10 from 0% to 10%. This document applies to enterprises importing stainless steel bars and rods.
适用范围
Enterprises importing stainless steel bars and rods belonging to subheading 7222.30.10
要点
- Enterprises importing stainless steel bars and rods → shall be subject to a preferential import tax rate of 10% → previously exempted from tax.
- The new tax rate will apply → from June 11, 2012.
🌐 本文件的社会影响
- Enterprises importing stainless steel bars and rods will have to bear additional tax costs, increasing their financial burden.
- However, the new tax rate is only 10%, thus its impact on product cost may not be significant.
❓ 常见问题
What is the new tax rate for stainless steel bars and rods?
The new tax rate is 10% for stainless steel bars and rods belonging to subheading 7222.30.10.
When does this new tax rate take effect?
The new tax rate takes effect from June 11, 2012.
Which enterprises are affected by this circular?
This circular only applies to enterprises importing stainless steel bars and rods belonging to subheading 7222.30.10.
How does the new tax rate compare to the previous rate?
Previously, this item was exempt from preferential import tax, now adjusted to 10%.
What risks might enterprises face if they fail to comply with the new regulations?
Enterprises will be subject to administrative penalties under tax laws, but this circular does not specify them in detail.
全文
CIRCULAR
Adjusting the rate of preferential import tax for stainless steel bars and rods under subheading 7222.30.10 in the Preferential Import Tariff Schedule
In accordance with 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 groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable goods groups and the preferential tax rate range for each group;
_____________________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
The Ministry of Finance adjusts the rate of preferential import tax for certain stainless steel bars and rods under subheading 7222.30.10 in the Preferential Import Tariff Schedule as follows:
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 the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Article 1. Rate of preferential import tax
Adjusting the rate of preferential import tax for stainless steel bars and rods with circular cross-section under subheading 7222.30.10 specified in the Preferential Import Tariff Schedule according to the List of Taxable Goods at Section I, Appendix II issued together with Circular No. 157/2011/TT-BTC dated November 14, 2011 of the Ministry of Finance from 0% to 10%.
This Circular takes effect from June 11, 2012./.
Article 2. Effective Date
This Circular takes effect from June 11, 2012./.
DEPUTY MINISTER
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