Decision No. 84/2008/QD-BTC stipulates that the export tax rate for certain non-alloy steel products shall be 5%, effective from October 7, 2008. This decision revokes a previous decision.
Các điểm cốt lõi
- Steel products under subheading 7204.50.00.00 and headings 7206, 7207 → export tax rate is 5% → applicable from October 7, 2008
- Decision No. 81/2008/QD-BTC → revoked
🌐 Tác động xã hội từ văn bản này
- Exporters of non-alloy steel will have to pay an export tax rate of 5%, which is lower than before, facilitating export activities.
- Enterprises may increase the volume of exported goods, but they should also note the additional costs due to the tax.
❓ Câu hỏi thường gặp
What is the export tax rate for non-alloy steel?
The export tax rate for steel products under subheading 7204.50.00.00 and headings 7206, 7207 is 5%.
When does this decision take effect?
This decision takes effect from October 7, 2008.
Which category of steel products will be subject to a 5% tax rate?
Steel products under subheading 7204.50.00.00 and headings 7206, 7207 will be subject to a 5% tax rate.
Which decision is revoked?
Decision No. 81/2008/QD-BTC of the Minister of Finance is revoked.
Toàn văn
Pursuant to …;
Regarding the export tax rate for certain non-alloy steel products in the Export Tariff
alloy of the Export Tax 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 according to the list of goods subject to tax and the tax rate range for each group of goods, the Preferential Import Tariff according to the list of goods subject to tax and the preferential tax rate range for each group of goods;
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. The export tax rate for steel products under subheading 7204.50.00.00 and groups 7206 and 7207 as set forth in Decision No. 106/2007/QD-BTC dated December 20, 2007 of the Minister of Finance shall be 5% (five percent), applicable to export customs declarations registered with customs authorities from October 7, 2008.
Article 2. Repeal Decision No. 81/2008/QD-BTC dated September 22, 2008 of the Minister of Finance.
Article 3. This Decision takes effect fifteen days after its publication in the Official Gazette.
DEPUTY MINISTER
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