Thông tư 131/2015/TT-BTC

CIRCULAR

ON CHANGES IN PREFERENTIAL IMPORT TAX RATES IMPOSED ON SYNTHETIC STAPLE FIBRES OF POLYESTERS OF HS CODE 5503.20.00 IN PREFERENTIAL IMPORT TARIFF SCHEDULE ISSUED TOGETHER WITH CIRCULAR NO. 164/2013/TT-BTC DATED NOVEMBER 15, 2013 OF THE MINISTER OF FINANCE

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

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing committee of the National Assembly, promulgating the Export tariff schedule according to the List of taxable headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable headings and preferential tax bracket on each heading;

Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010, detailing the implementation of the Law on Export and import tax;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues a Circular on changes in preferential import tax rates imposed on synthetic staple fibres of polyesters of HS code in 5503.20.00 in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.

Article 1. Changes in preferential import tax rates

The preferential import tax rates imposed on synthetic staple fibres of polyesters of HS code 5503.20.00 in preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance on issuance of export tariff schedule and preferential import tariff schedule shall be changed into new preferential import tax rates prescribed in the List enclosed herewith:

Article 2. Effect

This Circular comes into force from October 11, 2015./.