Resolution No. 830/2009/UBTVQH12 amends and supplements the tax rate range for certain export and preferential import commodity groups. Effective from December 1, 2009.
Key points
- Commodity group 02.01 in the Preferential Import Tariff Schedule has been amended with respect to the tax rate range.
- Certain commodity groups in the Export Tariff Schedule have been amended and supplemented with respect to the tax rate range.
- Effective date of implementation is December 1, 2009.
🌐 Social impact of this document
- Enterprises will need to adjust their export and import plans in accordance with the changes in the tax rate range.
- Citizens and enterprises will bear the burden of increased costs if goods are subject to higher taxes.
❓ Frequently asked questions
When does the new tax rate range take effect?
The new tax rate range takes effect from December 1, 2009.
Which commodity groups have had their tax rate ranges changed?
Commodity group 02.01 in the Preferential Import Tariff Schedule and certain commodity groups in the Export Tariff Schedule have been amended and supplemented with respect to the tax rate range.
How many commodity groups have been changed?
This resolution only refers to amending and supplementing the tax rate range for certain export and preferential import commodity groups. There is no specific information about the total number of commodity groups.
What is the new tax rate range?
This resolution does not provide detailed information about the new tax rate range, only referring to the amendment and supplementation of the tax rate range for certain commodity groups. Specific details can be found in the Export Tariff Schedule and Preferential Import Tariff Schedule issued together with this resolution.
Is this resolution effective?
Yes, this resolution is effective from December 1, 2009.
Full text
RESOLUTION
Regarding the amendment and supplementation of 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 commodity group, the Preferential Import Tariff Schedule according to the List of Taxable Commodity Groups and the Preferential Tax Rate Range for each commodity group, and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on the amendment and supplementation of Resolution No. 295/2007/NQ-UBTVQH12
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THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
BASED ON THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF VIETNAM IN 1992 AS AMENDED AND COMPLEMENTED BY RESOLUTION NO. 51/2001/QH10;
Pursuant to the Law on the Organization of the National Assembly No. 30/2001/QH10, as amended and supplemented by Law No. 83/2007/QH11;
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11,
RESOLUTION:
Article 1
1. Amend and supplement the tax rate range for some commodity groups in the Export Tariff Schedule according to the List of Taxable Commodity Groups and the Tax Rate Range for each commodity group issued together with Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly to become the tax rate range for some commodity groups in the Export Tariff Schedule according to the List of Taxable Commodity Groups and the Tax Rate Range for each commodity group issued together with this Resolution.
2. Amend the tax rate range for commodity group 02.01 in the Preferential Import Tariff Schedule according to the List of Taxable Commodity Groups and the Preferential Tax Rate Range for each commodity group issued together with Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly to become the tax rate range for commodity group 02.01 in the Preferential Import Tariff Schedule according to the List of Taxable Commodity Groups and the Preferential Tax Rate Range for each commodity group issued together with this Resolution.
Article 2. This Resolution takes effect from December 1, 2009./.
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