Thông tư 44/2013/TT-BTC

Circular No. 44/2013/TT-BTC of April 25, 2013, amending export tax rates for some commodities of minerals in the export tariff

Circular No. 44/2013/TT-BTC amending export tax rates for some commodities 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. 44/2013/TT-BTC amending export tax rates for some commodities


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 44/2013/TT-BTC

Hanoi, April 25, 2013

 

CIRCULAR

AMENDING EXPORT TAX RATES FOR SOME COMMODITIES OF MINERALS IN THE EXPORT TARIFF

Pursuant to the Law on Export and Import Duties, of June 14, 2005;

Pursuant to the Resolution No.710/2008/NQ-UBTVQH12 of November 22, 2008 of the Standing Committee of the National Assembly on the amendment of the Resolution No.295/2007/NQ-UBTVQH12 of September 28, 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 Government’s Decree No.87/2010/ND-CP of August 13, 2010 detailing the implementation of a number of Articles of the Law on Export and Import Duties;

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;

In furtherance of the Government’s Resolution No. 01/NQ-CP of January 03, 2012, on key solutions in directing and operating the implementation of economic-social development plan and budget estimate in 2012;  

In furtherance of the Announcement No.407/TB-VPCP, of December 17, 2012, of the Office of Government, notifying on the conclusion of the Prime Minister Nguyen Tan Dung regarding regulation on mineral export, handling of backlog dossiers of mineral activities and the state management for mineral activities;   

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

The Minister of Finance issues the Circular amending export tax rate for some commodities of minerals in the Export Tariff.

Article 1. Amending the export tax rates

To amend the export tax rates for some commodities of minerals in the Export Tariff according to the list of taxable items in Appendix I issued together with the Circular No.193/2012/TT-BTC of November 15, 2011 of the Ministry of Finance promulgating the Export Tariff, Preferential Import Tariff according to the list of taxable commodities as follows:

No.

Description of commodities

Under heading, sub-heading, code of commodities

Tax rate

(%)

5

Apatite ores.

 

 

 

 

 

- Of fine-grained kind with small size of less than or equal to 0.25mm

25.10

20

10

15

 

- Of grained kind with size of between more than 0.25mm and 15mm

25.10

20

10

25

 

- Other

25.10

10

10

40

8

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

 

 

 

 

 

- White limestone (white marble) of blocks

25.15

20

00

30

 

 

- Other

25.15

 

 

17

16

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

2602

00

00

40

17

Copper ores and concentrates.

2603

00

00

40

21

Lead ores and concentrates.

2607

00

00

40

22

Zinc ores and concentrates.

2608

00

00

40

28

Titanium ores and concentrates.

 

 

 

 

 

- Ilmenite ores and concentrates.

 

 

 

 

 

- - Reverting ilmenite (TiO2 ≥ 56% and FeO ≤ 11%)

2614

00

10

15

 

- - Titanium slag (TiO­2 ≥ 85%)

2614

00

10

10

 

- - Arrificial and synthetic rutile (TiO­2 ≥ 83%)

2614

00

10

15

 

- - Other

2614

00

10

40

 

- Other

2614

00

90

40

 

Article 2. Effect

This Circular takes effect on June 09, 2013.

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER





Vu Thi Mai

 


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Ngày ban hành25/04/2013
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          Circular No. 44/2013/TT-BTC amending export tax rates for some commodities
          Loại văn bảnThông tư
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          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
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