Nội dung toàn văn Circular 73/2016/TT-BTC amend 182/2015/TT-BTC export tax rates sawdust briquettes heading No. 44.02
THE MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
Hanoi, May 20, 2016 |
CIRCULAR
AMENDMENTS TO EXPORT TAX RATES ON SAWDUST BRIQUETTES IN THE HEADING NO. 44.02 IN SCHEDULE OF COAL EXPORT TARIFF ISSUED TOGETHER WITH THE CIRCULAR NO.182/2015/TT-BTC DATED NOVEMBER 11 BY MINISTER OF FINANCE
Pursuant to the Law No.45/2005/QH11 on Export and Import Tax dated June 14, 2005;
Pursuant to the Decree No.830/2009/UBTVQH12 dated October 17, 2009 by the Standing committee of the National Assembly of the Socialist Republic of Vietnam amending and supplementing the Decree No.295/2007/NQ-UBTVQH12 dated September 28, 2007 on schedules of export tariff by goods and its tax rate, and schedule of preferential import tariffs by goods category and its preferential tax rate; and the Decree No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 on amendments to the Decree No.295/2007/NQ-UBTVQH12;
Pursuant to the Government’s Decree No.87/2010/ND-CP detailing a number of articles of the Law on Import-Export Tax;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, rights and responsibilities and organizational structure of the Ministry of Finance dated December 23, 2013;
At requests of the Director of the Tax Policy Department, the Minister of Finance hereby issues this Circular on amendments to export tax rates on sawdust briquettes in the heading 44.02 of the Export Tariff Schedule issued together with the Circular No.182/2015/TT-BTC dated November 16, 2015.
Article 1.Amendments to export tax rates
The export tax rate of sawdust briquettes in the heading No. 44.02 in the schedule of tax rates on coal issued together with the Circular No.182/2015/TT-BTC dated November 11 by Minister of Finance is amended as follows:
No. | HS Code | Description | Tax rate (%) |
67 | 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated. |
|
| 4402.10.00 | - Of bamboo | 10 |
| 4402.90 | - Others |
|
| 4402.90.10 | - - Of coconut shell | 0 |
| 4402.90.90 | - - Others |
|
| 4402.90.90.10 | - - - Charcoal made from cultivated-forest tree | 5 |
| 4402.90.90.20 | - - - Sawdust briquettes | 5 |
| 4402.90.90.90 | - - - Others | 10 |
Article 2. Entry into forces
This Circular enters into force from July 04, 2016.
| PP. MINISTER |
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