Thông tư 51/2016/TT-BTC

Circular No. 51/2016/TT-BTC dated March 18, 2016, on amendments to the list of commodity headings and specific preferential import tax rates for iron or steel articles used in the manufacture of tire bead in chapter 98 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC

Nội dung toàn văn Circular No. 51/2016/TT-BTC specific preferential import tax rates for iron steel 182/2015/TT-BTC 2016


MINISTRY OF FINANCE
--------

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

No.: 51/2016/TT-BTC

Hanoi, March 18, 2016

 

CIRCULAR

ON AMENDMENTS TO THE LIST OF COMMODITY HEADINGS AND SPECIFIC PREFERENTIAL IMPORT TAX RATES FOR IRON OR STEEL ARTICLES USED IN THE MANUFACTURE OF TIRE BEAD IN CHAPTER 98 OF THE PREFERENTIAL IMPORT TARIFF PROMULGATED UNDER THE CIRCULAR NO. 182/2015/TT-BTC DATED NOVEMBER 16, 2015 OF THE MINISTER OF FINANCE

Pursuant to the Law on import tax and export tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly promulgating the export tariff according to the list of taxable commodity headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable commodity headings and preferential tax bracket on each heading;

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated August 13, 2010 providing in detailed for the implementation of the Law on import tax and export tax;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the Department of tax policy,

The Minister of Finance promulgates a Circular to make amendments to the list of commodity headings and preferential import tax rates for iron or steel products used in the manufacture of tire bead of Chapter 98 of the specific preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance.

Article 1. Amendments to Section I – Notes and conditions for application of specific preferential import tax rates in Chapter 98

Point 1.8 Clause 1 Section I - Notes and conditions for application of specific preferential import tax rates in Chapter 98 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance is amended as follows:

“1.8. Heading 98.10: Iron or steel used in the manufacture of tire bead”

Article 2. Amendments to Section II – List of commodity headings and preferential import tax rates in Chapter 98

Heading 98.10 in Section II - List of commodity headings and preferential import tax rates in Chapter 98 of the preferential import tariff promulgated under the Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance is amended as follows:

 Code

Description

Corresponding code in Section I Appendix II

Tax rate (%)

98.10

 

 

Iron or steel used in the manufacture of tire bead.

 

 

 

 

9810

00

10

- Bars and rods, hot-rolled, in irregularly wound coils, of circular cross-section measuring less than 14 mm in diameter, of iron or non-alloy steel used in the manufacture of tire bead

7213

91

90

0

9810

00

90

- Articles of iron or steel wire used in the manufacture of tire bead

7326

20

90

0

Article 2. Effect

This Circular shall take effect as of May 02, 2016.

 

 

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

 


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 51/2016/TT-BTC

Loại văn bảnThông tư
Số hiệu51/2016/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành18/03/2016
Ngày hiệu lực02/05/2016
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 01/09/2016
Cập nhật8 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 51/2016/TT-BTC

Lược đồ Circular No. 51/2016/TT-BTC specific preferential import tax rates for iron steel 182/2015/TT-BTC 2016


Văn bản bị đính chính

    Văn bản được hướng dẫn

      Văn bản đính chính

        Văn bản bị thay thế

          Văn bản hiện thời

          Circular No. 51/2016/TT-BTC specific preferential import tax rates for iron steel 182/2015/TT-BTC 2016
          Loại văn bảnThông tư
          Số hiệu51/2016/TT-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýVũ Thị Mai
          Ngày ban hành18/03/2016
          Ngày hiệu lực02/05/2016
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
          Tình trạng hiệu lựcHết hiệu lực 01/09/2016
          Cập nhật8 năm trước

          Văn bản thay thế

            Văn bản được dẫn chiếu

              Văn bản hướng dẫn

                Văn bản được hợp nhất

                  Văn bản gốc Circular No. 51/2016/TT-BTC specific preferential import tax rates for iron steel 182/2015/TT-BTC 2016

                  Lịch sử hiệu lực Circular No. 51/2016/TT-BTC specific preferential import tax rates for iron steel 182/2015/TT-BTC 2016

                  • 18/03/2016

                    Văn bản được ban hành

                    Trạng thái: Chưa có hiệu lực

                  • 02/05/2016

                    Văn bản có hiệu lực

                    Trạng thái: Có hiệu lực