Circular No. 139/2014/TT-BTC changes in rates of preferential import tax of heading 84.58 and 84.59 No. 164/2013/TT-BTC đã được thay thế bởi Circular No. 182/2015/TT-BTC preferential import and export tariff và được áp dụng kể từ ngày 01/01/2016.
Nội dung toàn văn Circular No. 139/2014/TT-BTC changes in rates of preferential import tax of heading 84.58 and 84.59 No. 164/2013/TT-BTC
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 139/2014/TT-BTC | Hanoi, September 23, 14 |
CIRCULAR
ON CHANGES IN RATES OF PREFERENTIAL IMPORT TAX ON ARTICLES OF HEADING 84.58 AND 84.59 IN THE PREFERENTIAL IMPORT TARIFF SCHEDULE ISSUED TOGETHER WITH CIRCULAR NO. 164/2013/TT-BTC DATED NOVEMBER 15, 2013 OF THE MINISTRY OF FINANCE
Pursuant to the Law on imported and exported taxes dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading, Import tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing guidance on the Law on Export and import tax;
Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on defining 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 rates of preferential import tax on articles of heading 84.58 and 84.59 in the Preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.
Article 1. Changes in preferential import tax rates
The rates of preferential import tax on articles of heading 84.58 and 84.59 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance shall be changed as follows
HS code | Description | Tax rate |
84.58 | Lathes (including turning centers) for removing metal. |
|
| - Horizontal lathes |
|
8458.11.00 | - - Numerically controlled | 0 |
| - Other |
|
8458.91.00 | - - Numerically controlled | 0 |
|
|
|
84.59 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading tapping by removing metal, other than lathes (including turning centers) of heading 84.58. |
|
8459.10 | - Way-type unit head machines |
|
8459.10.10 | - - Electrically operated | 0 |
8459.10.20 | - - Not electrically operated | 0 |
| - Other drilling machines |
|
8459.21.00 | - - Numerically controlled | 0 |
| - Other boring-milling machines |
|
8459.31.00 | - - Numerically controlled | 0 |
Article 2. Rules of changes in rates of preferential import tax on articles of machine tools which are not domestically produced
If the tax on articles of machine tools from heading 84.54 to 84.63 in the preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance which are not domestically produced in the Preferential import tariff schedule more than 0%, the 0% tax shall apply. The List of domestically produced articles shall be determined according to regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade.
Article 3. Effect
This Circular shall take effect from November 7, 2014./.
| PP. MINISTER |
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