Circular 169/2012/TT-BTC amending export tax rates for coal of the heading 27.01 đã được thay thế bởi Circular No.193/2012/TT-BTC promulgating the preferential import and export tari và được áp dụng kể từ ngày 01/01/2013.
Nội dung toàn văn Circular 169/2012/TT-BTC amending export tax rates for coal of the heading 27.01
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No.169/2012/TT-BTC | Hanoi, October 11, 2012 |
CIRCULAR
AMENDING EXPORT TAX RATES FOR COAL OF THE HEADING 27.01 IN EXPORT TARIFF
Pursuant to the Law on Export and Import Duties on 14/6/2005;
Pursuant to the Resolution No.710/2008/NQ-UBTVQH12 dated 22/11/2008 of the Standing Committee of the National Assembly on the amendment of the Resolution No.295/2007/NQ-UBTVQH12 on 28/9/2007 promulgating Export Tariff on the list of dutiable commodity headings and tax rate bracket for each commodity heading, preferential import tariff by the list of dutiable commodity headings and the preferential tax rate bracket for each commodity heading;
Pursuant to the Decree No.87/2010/ND-CP dated 13/8/2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;
Pursuant to the Decree No.118/2008/ND-CP dated 27/11/2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the opinion of the Prime Minister at the Official Dispatch No.7340/VPCP-KTTH Government on 18/9/2012 and the Official Dispatch No.8090/VPCP-KTTH dated 11/10/2012 of the Government Office;
At the request of the Director of Department of Tax Policy,
The Minister of Finance issues the Circular amending export tax rate for coal under the Heading 27.01 in the Export Tariff.
Article 1. To modify the export tax rate
To modify the export tax rate for coal under the Heading 27.01 in the Export Tariff according to the list of taxable items in Appendix I issued together with the Circular No.157/2011/TT-BTC dated 14/11/2011 of the Ministry of Finance promulgating the Export Tariff, Preferential Import Tariff according to the list of taxable items as follows:
No. | Goods description | To be of heading of goods, subheading, code | Tax rate (%) | ||
33 | Coal; briquettes, ovoid coal and similar solid fuels manufactured from coal | 27.01 |
|
| 10 |
Article 2. Effect
This Circular takes effect from the signing date./.
| FOR THE MINISTER |
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