Thông tư 114/2012/TT-BTC

CIRCULAR

ON AMENDING THE TAX RATE OF EXPORT TAX FOR COCONUT BELONGING TO THE GROUP 0801 IN THE EXPORT TARIFF

- Pursuant to Law on Export and Import Duties dated 14/6/2005;

- Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 on promulgating the export tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the preferential import tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;

- Pursuant to the Decree No. 87/2010/ND-CP dated 13/8/2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;

- Pursuant to the Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance;

- Implement the Government’s Resolution No. 01/NQ-CP dated 03/01/2012, on major solutions to direct and execute implementation of plan on eco-social development and state budget estimate in 2012;

- At the proposal of the Director of Tax Policy

The Minister of Finance promulgates Circular amending tax rate of export tax for coconut belonging to the group 0801 in the export tariff.

Article 1. The tax rates of export tax

Amending the tax rate of export tax for coconut belonging to the group 0801 in the export tariff under the list of taxable items specified in Annex I, promulgated together with the Circular No. 157/2011/TT-BTC of November 14, 2011, of the Ministry of Finance promulgating the export tariff, preferential import tariff under the list of taxable items, as follows:

Article 2. Effects

This Circular takes effect from September 01, 2012./.