Decision No. 82/2008/QD-BTC adjusts the preferential import tax rate for Kerosene from 5% to 10%, applicable from October 1, 2008.
适用范围
Import enterprises of Kerosene
要点
- Import enterprises of Kerosene → shall bear the new preferential import tax rate of 10% → from October 1, 2008.
🌐 本文件的社会影响
- Import enterprises of Kerosene will face higher tax burdens, increasing production and business costs.
- Consumers may encounter difficulties when the cost of products using Kerosene increases.
❓ 常见问题
What is the new tax rate?
The preferential import tax rate for Kerosene has been adjusted from 5% to 10%. (Article 1)
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette. (Article 2)
Which enterprises are affected?
Import enterprises of Kerosene are directly affected. (Article 1)
For how long will the new tax rate be applied?
The new tax rate is applied from October 1, 2008, with no specific duration mentioned. (Article 1)
Are there any thresholds or conditions for enterprises to bear the new tax rate?
There are no specific thresholds or conditions mentioned in this decision, it only applies to Kerosene. (Article 1)
全文
Pursuant to …;
Regarding the adjustment of the preferential import tax rate for Kerosene in the Preferential Import Tariff Schedule
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 Schedule according to the list of taxable commodity groups and the tax rate range for each group, and the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
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 Department of Tax Policy,
DECISION:
Article 1. Adjusting the preferential import tax rate for Kerosene under subheading 2710.19.16.00 from 5% (as prescribed in Decision No. 76/2008/QD-BTC dated September 11, 2008 of the Minister of Finance) to a new preferential import tax rate of 10%, and applying this to customs declarations for imported goods registered with customs authorities from October 1, 2008.
Article 2. This Decision shall take effect fifteen days after its publication in the Official Gazette.
DEPUTY MINISTER
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