Decision No. 92/2008/QD-BTC adjusts the export tax rate for certain iron and non-alloy steel products from 5% to 0%, effective from November 7, 2008.
적용 범위
Export enterprises of iron and non-alloy steel
핵심 사항
- Enterprises are entitled to a reduction in the export tax rate from 5% to 0% for iron and steel products under subheading 7204.50.00.00 and headings 7206 and 7207.
- The implementation date is from November 7, 2008.
- Customs declarations for exported goods registered with customs authorities become effective fifteen days after publication in the Official Gazette.
🌐 이 문서의 사회적 영향
- Reduces the tax burden on export enterprises of iron and non-alloy steel, enhancing the competitiveness of their products in the international market.
- Positively impacts the domestic manufacturing and construction industries.
❓ 자주 묻는 질문
What is the adjusted export tax rate for iron and non-alloy steel products?
The export tax rate for iron and non-alloy steel products has been adjusted from 5% to 0%. (Article 1)
When does the new regulation take effect?
The new regulation regarding the export tax rate for iron and non-alloy steel products takes effect from November 7, 2008. (Article 1)
What actions must enterprises take to implement the new regulation?
Enterprises must register customs declarations for exported goods with customs authorities after this Decision is published in the Official Gazette. (Article 2)
What was the previous export tax rate for iron and non-alloy steel products?
Previously, the export tax rate for iron and steel products under subheading 7204.50.00.00 and headings 7206 and 7207 was 5%. (Article 1)
When does this Decision come into force?
This Decision comes into force fifteen days after its publication in the Official Gazette. (Article 2)
전문
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MINISTRY OF FINANCE ------------- Number: 92/2008/QT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------ Hanoi, October 28, 2008 |
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Pursuant to …;
Regarding the adjustment of export tax rates for certain steel and non-alloyed iron products in the Export Tariff
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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 goods categories and the tax rate range for each category, the Preferential Import Tariff according to the list of taxable goods categories and the preferential tax rate range for each category;
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. Adjust the export tax rate for steel and iron products under subheading 7204.50.00.00 and groups 7206 and 7207 from 5% (as prescribed in Decision No. 84/2008/QĐ-BTC dated October 6, 2008 of the Minister of Finance) to a new export tax rate of 0%, and apply this to customs declarations for exported goods registered with customs authorities from November 7, 2008.
Article 2. This Decision shall take effect fifteen days after its publication in the Official Gazette.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Committee Office and various Party Committees; - National Assembly Office, Deputy carried out according to plans President of the Socialist Republic of Vietnam; - Supreme People's Procuracy, Supreme People's Court; - Ministries, agencies equivalent to ministries, and government agencies; - Official Gazette; - Department of Legal Drafting - Ministry of Justice; - People's Committees of provinces and centrally governed cities; - State Audit Agency; - Units under and directly affiliated with the Ministry of Finance; - Customs Departments of provinces and cities; - Government website; - Ministry of Finance website; - Archive: VT, CST. |
DEPUTY MINISTER DEPUTY MINISTER (signed) Do Hoang Anh Tuan |
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