Decision No. 94/2008/QD-BTC adjusts the export tax rate for crude oil and oils derived from bituminous minerals in their crude form from 20% to 10%, effective from November 8, 2008.
要点
- Export enterprises of crude oil and oils derived from bituminous minerals in their crude form → will have their export tax rate reduced from 20% to 10%
- → Customs declaration forms for exported goods registered with customs authorities from November 8, 2008
🌐 本文件的社会影响
- Enterprises will save on tax costs, increase profits, and enhance competitiveness in the export market.
- A potential negative impact could be a reduction in state budget revenue from export taxes on crude oil.
❓ 常见问题
What is the new tax rate for crude oil and oils derived from bituminous minerals in their crude form?
The new tax rate is 10%.
When does this new rate take effect?
The implementation date is November 8, 2008.
Who is subject to this adjustment?
Export enterprises of crude oil and oils derived from bituminous minerals in their crude form.
What was the old tax rate?
The old tax rate was 20%.
全文
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MINISTRY OF FINANCE -------------- Number: 94/2008/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------- Hanoi, October 29, 2008 |
Pursuant to …;
Regarding the adjustment of export tax rates for crude oil and oils obtained from bituminous minerals in their natural state 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 on the issuance of the Export Tariff according to the list of goods subject to taxation and the tax rate range for each group of goods, the Preferential Import Tariff according to the list of goods subject to taxation 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. Adjust the export tax rate for crude oil and oils obtained from bituminous minerals in their natural state under tariff code 2709.00.10.00 and 2709.00.20.00 from 20% (as prescribed in Decision No. 35/2008/QD-BTC dated June 6, 2008 of the Minister of Finance) to a new export tax rate of 10%, and apply this to customs declarations for exported goods registered with customs authorities from November 8, 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, President's Office; - 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; - To be filed: VT, CST. |
DEPUTY MINISTER DEPUTY MINISTER (signed) Do Hoang Anh Tuan |
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