Circular No. 100/2012/TT-BTC guiding the tax rates of the preferential import 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 No. 100/2012/TT-BTC guiding the tax rates of the preferential import
MINISTRY OF FINANCE | THE SOCIALIST REPUBLIC OF VIETNAM |
No.: 100/2012/TT-BTC | Ha Noi, June 20, 2012 |
CIRCULAR
GUIDING THE TAX RATES OF THE PREFERENTIAL IMPORT TAX FOR A NUMBER OF GOODS ITEMS UNDER GROUP 2711 IN THE PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Export and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the National Assembly Standing Committee on promulgating the Export Tariff in the list of taxable commodity groups and the tax rate bracket for each commodity group, the preferential import Tariff under the list of taxable commodity groups and preferential tax rate bracket for each commodity group;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;
Pursuant to Decree No. 84/2009/ND-CP dated October 15, 2009 of the Government on petroleum business;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating the functions, duties, powers and organizational structure of Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy;
The Minister of Finance has issued the Circular guiding the implementation of tax rate of the preferential import tax for some goods items under group 2711 in the Preferential Import Tariff as follows:
Article 1. The tax rate of the preferential import tax
Adjusting the tax rate of the preferential import tax for some goods of petroleum gas and other gaseous hydrocarbons under the group 2711 in the preferential Import Tariff in the list of taxable items in Circular No. 37/2012 / TT-BTC dated March 02, 2012 of the Ministry of Finance into the tax rate of the new preferential import tax specified in the List issued together with this Circular.
Article 2. Effect
This Circular takes effect from its signing dated and supersedes the Circular No. 37/2012/TT-BTC dated March 02, 2012 of the Ministry of Finance guiding the implementation of the tax rate of the preferential import tax for some goods items under the group 2711 in the preferential import tariff.
| PP. MINISTER |
LIST
TAX RATE OF THE PREFERENTIAL IMPORT TAX FOR SOME GOODS ITEMS UNDER THE GROUP 2711
(Promulgated together with the Circular No. 100/2012/TT-BTC dated June 20, 2012 of the Ministry of Finance)
HS code | Description of goods | Tax rate (%) | ||
27.11 |
|
| Petroleum gas and other gaseous hydrocarbons |
|
|
|
| - Liquefied form: |
|
2711 | 11 | 00 | - - Natural gas | 5 |
2711 | 12 | 00 | - - Propane | 5 |
2711 | 13 | 00 | - - Bhutan | 5 |
2711 | 14 |
| - - Ethylene, propylene, butylene and butadiene: | 5 |
2711 | 14 | 10 | - - - Etylene | 5 |
2711 | 14 | 90 | - - - Other type | 5 |
2711 | 19 | 00 | - - Other type | 5 |
|
|
| - Gaseous form: |
|
2711 | 21 |
| - - Natural gas: |
|
2711 | 21 | 10 | - - Type used as motor fuel | 0 |
2711 | 21 | 90 | - - Other type | 0 |
2711 | 29 | 00 | - - Other type | 0 |
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