Thông tư 124/2013/TT-BTC

CIRCULAR

AMENDING THE EXPORT TAX RATE FOR COAL UNDER HEADING 27.01 IN THE EXPORT TARIFF

Pursuant to the Law on export tax and import tax dated June 14, 2005;

Pursuant to the Resolution No.710/2008/NQ-UBTVQH12 of November 22, 2008 of the National Assembly Standing Committee on amending the Resolution No.295/2007/NQ-UBTVQH12 of September 28, 2007, on promulgating the export tariff in according to list of taxable goods headings and tax rate frame for each goods heading, preferential import tariff in according to list of taxable goods headings and preferential tax rate frame for each goods heading;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing implementation of a number of Articles of Law on export tax and import tax;

Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power and organizational structure of the Ministry of Finance;

At the proposal of Director of Tax Policy Department;

The Minister of Finance promulgates the Circular amending the export tax rate for coal under heading 27.01 in the export tariff.

Article 1. To amend the export tax rate

Amending the export tax rate applicable to coal of heading 27.01 in export tariff according to list of taxable goods specified in the Circular No. 71/2013/TT-BTC of May 23, 2013, of the Ministry of Finance into the new export tax rate according to list of taxable goods as follows:

Article 2. Effect

This Circular takes effect on September 01, 2013.