Thông tư 157/2013/TT-BTC

Circular No. 157/2013/TT-BTC of November 11, 2013, amending export tax rates for commodities of rubber under heading 40.01, 40.02, 40.05 in the export tariff promulgated together with the Circular No. 193/2012/TT-BTC

Circular No. 157/2013/TT-BTC amending export tax rates for commodities of rubber under heading 40.01 40.02 40.05 đã được thay thế bởi Circular No. 164/2013/TT-BTC export tariff schedule and preferential import tariff schedule và được áp dụng kể từ ngày 01/01/2014.

Nội dung toàn văn Circular No. 157/2013/TT-BTC amending export tax rates for commodities of rubber under heading 40.01 40.02 40.05


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 157/2013/TT-BTC

Hanoi, November 11, 2013

 

CIRCULAR

AMENDING EXPORT TAX RATES FOR COMMODITIES OF RUBBER UNDER HEADING 40.01, 40.02, 40.05 IN THE EXPORT TARIFF PROMULGATED TOGETHER WITH THE CIRCULAR No. 193/2012/TT-BTC DATED NOVEMBER 15, 2012

Pursuant to the 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 Standing Committee of the National Assembly on the amendment of the Resolution No.295/2007/NQ-UBTVQH12 dated 28/9/2007 promulgating Export Tariff on the list of dutiable commodity headings and tax rate bracket for each commodity heading, preferential import tariff by the list of dutiable commodity headings and the preferential tax rate bracket for each commodity heading;

Pursuant to the Decree No.87/2010/ND-CP dated 13/8/2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;

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

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

The Minister of Finance promulgated Circular amending export tax rates for some commodities of rubber under heading 40.01, 40.02, 40.05 as follows:

Article 1. To amend export tax rates

Amending export tax rates for some commodities of rubber under heading 40.01, 40.02, 40.05 in the export tariff according to the list of dutiable commodity groups specified in the Annex I promulgated together with the Circular No.193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the list of taxable products as follows:

No.

Goods description

Under headings, sub-headings

T ax rates (%)

1

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

40.01

 

 

 

 

- Natural rubber latex, whether or not pre-vulcanised

4001

10

 

1

 

- Latex crepes

4001

29

20

1

 

- Other

4001

 

 

0

 

 

 

 

 

 

2

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.

 

 

 

 

 

- Synthetic rubber

4002

 

 

1

 

- Other

4002

 

 

0

 

 

 

 

 

 

3

Compound rubber, unvulcanised, in primary forms or in plates, sheets or strip.

4005

 

 

1

 

 

 

 

 

 

Article 2. Effect

This Circular takes effect on December 26, 2013./.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Vu Thi Mai

 

 


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Loại văn bảnThông tư
Số hiệu157/2013/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành11/11/2013
Ngày hiệu lực26/12/2013
Ngày công báo...
Số công báo
Lĩnh vựcThương mại, Thuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 01/01/2014
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          Circular No. 157/2013/TT-BTC amending export tax rates for commodities of rubber under heading 40.01 40.02 40.05
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