Thông tư 38/2013/TT-BTC

CIRCULAR

AMENDING PREFERENTIAL IMPORT TAX RATES APPLICABLE TO SOME COMMODITIES OF HEADING 39.03, 54.02, 59.02, 72.17 IN THE PREFERENTIAL IMPORT TARIFF

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

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007 of the National Assembly Standing Committee 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 the implementation of a number of articles of Law on export and import tax;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008 defining the functions, tasks, powers 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 preferential import tax rates applicable to some commodities in the preferential import tariff.

Article 1. To amend preferential import tax rates 

Amending preferential import tax rates applicable to some commodities of heading 39.03, 54.02, 59.02, 72.17 in the preferential import tariff according to list of taxable goods in section I, Annex II promulgated together with the Circular No. 193/2012/TT-BTC of November 15, 2012, of the Ministry of Finance, promulgating the preferential import and export tariff according to the list of taxable products into new preferential import tax rates specified in the List promulgated together with this Circular.

Article 2. Effect

This Circular takes effect on May 19, 2013.