Decision No. 74/2008/QD-BTC amends the export tax rates for certain goods in the Export Tariff. This Decision takes effect fifteen days after its publication in the Official Gazette.
要点
- Pursuant to the Law on Export Tax, Import Tax, and related Decrees, the Ministry of Finance amends the export tax rates for certain goods in the Export Tariff.
- The new tax rates are specified in the List attached to this Decision.
- This Decision takes effect and applies to Export Declaration Forms for goods registered with customs authorities fifteen days after its publication in the Official Gazette.
🌐 本文件的社会影响
- Individuals and businesses directly affected by export costs may experience increases or decreases depending on specific goods.
- Impacting national trade balance, promoting exports of certain goods.
❓ 常见问题
When does this Decision take effect?
This Decision takes effect and applies to Export Declaration Forms for goods registered with customs authorities fifteen days after its publication in the Official Gazette.
Which goods have their tax rates amended?
The export tax rates for certain goods in the Export Tariff are amended, specifically detailed in the List attached to this Decision.
How many days are there for implementing this Decision?
This Decision takes effect fifteen days after its publication in the Official Gazette.
What are the new tax rates?
The new tax rates are specified in the List attached to this Decision, with no specific information about the tax rates provided in the text.
Who is this Decision applicable to?
This Decision applies to Export Declaration Forms for goods registered with customs authorities.
全文
Pursuant to …;
Regarding the amendment of the export tax rate for certain goods listed in the Export Tariffmột số mặt hàng
trong Biểu thuế xuất khẩu
________________
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 regarding the issuance of the Export Tariff according to the list of taxable commodity groups and the tax rate range for each group, the Import Tariff with Preferential Treatment according to the list of taxable commodity groups and the preferential tax rate range for each group;
Pursuant to Decree No. 149/2005/ND-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/ND-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 Department of Tax Policy,
DECISION:
Article 1. Amending the export tax rate for goods listed in the Export Tariff issued together with Decision No. 106/2007/QD-BTC dated December 20, 2007, which has been amended and supplemented by Decision No. 17/2008/QD-BTCdated April 17, 2008, Decision No. 35/2008/QD-BTC dated June 6, 2008 to the new tax rates specified in the List attached to this Decision.
Article 2. This Decision shall take effect and be applied to Export Declaration Forms for goods submitted to Customs authorities fifteen days from the date of publication in the Official Gazette.
DEPUTY MINISTER
原始文件（PDF）
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