This Circular stipulates the preferential import tax rates for gasoline and diesel products under Group 2710 according to the attached List, effective from April 20, 2009. This Circular revokes Circular No. 33/2009/TT-BTC.
핵심 사항
- Customs authorities shall apply the new tax rate for gasoline and diesel products under Group 2710 from April 20, 2009.
- Import enterprises shall be entitled to preferential import tax reductions or exemptions according to the new tax rate specified in the attached List.
- Gasoline and diesel products under Group 2710 shall have their preferential import tax rates adjusted from the old rate to the new rate.
🌐 이 문서의 사회적 영향
- Import enterprises importing gasoline and diesel will benefit from preferential import tax reductions or exemptions according to the new tax rate.
- Customs authorities must implement import tax control procedures more quickly and accurately.
❓ 자주 묻는 질문
What is the new tax rate for gasoline and diesel products under Group 2710?
The new tax rate is specified in the attached List. The specific rate is not mentioned in this document.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered with customs authorities from April 20, 2009.
Which Circular is revoked?
Circular No. 33/2009/TT-BTC of the Ministry of Finance guiding the application of preferential import tax rates for certain goods under Group 2710 in the Preferential Import Tariff Schedule.
Which authority is responsible for applying the new tax rate?
Customs authorities are responsible for applying the new tax rate for gasoline and diesel products under Group 2710 from April 20, 2009.
What should import enterprises do to benefit from this Circular?
Import enterprises need to declare gasoline and diesel products under Group 2710 according to the new tax rate specified in the attached List.
전문
CIRCULAR
Guidelines for implementing the preferential import tariff rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule
_______________________________
Based on the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;
Based on Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly regarding the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and tax rate ranges for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and preferential tax rate ranges for each group;
Based on Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax, Import Tax;
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;
The Ministry of Finance issues guidelines for implementing the preferential import tariff rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Tariff Rate
Adjust the preferential import tariff rate for certain petroleum products under subheading 2710 specified in the Preferential Import Tariff Schedule issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to the new preferential import tariff rate specified in the List attached hereto.
Article 2. Effectiveness
1. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from April 20, 2009.
2. Repeal Circular No. 33/2009/TT-BTC dated February 19, 2009 of the Ministry of Finance guiding the implementation of the preferential import tariff rate for certain goods under subheading 2710 in the Preferential Import Tariff Schedule./.
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