Thông tư 139/2014/TT-BTC

Circular No. 139/2014/TT-BTC dated September 23, 2014, 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

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
Independence - Freedom - Happiness  
---------------

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
DEPUTY MINISTER




Truong Chi Trung

 


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Số hiệu139/2014/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành23/09/2014
Ngày hiệu lực07/11/2014
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          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
          Loại văn bảnThông tư
          Số hiệu139/2014/TT-BTC
          Cơ quan ban hànhBộ Tài chính
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          Ngày hiệu lực07/11/2014
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcHết hiệu lực 01/01/2016
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