Circular No. 124/2013/TT-BTC dated August 30, 2013 of the Ministry of Finance amending the export tax rates for some commodities of coal in the Heading 27.01 at the Export Tariff

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	124/2013/TT-BTC	Signer:	Vu Thi Mai
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	30/08/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE

Circular No. 124/2013/TT-BTC dated August 30, 2013 of the Ministry of Finance amending the export tax rates for some commodities of coal in the Heading 27.01 at the Export Tariff

Pursuant to the Law on Export Duty and Import Duty dated June 14, 2005;

Pursuant to the Resolution No. 710/2008/ND-UBTVQH12 dated November 22, 2008 of the National Assembly Standing Committee amending the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007, promulgating the export tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the preferential import tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group;

Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing a number of articles of the Law on Import Duty and Export Duty;

Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government 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 the export tax rates for some commodities of coal in the Heading 27.01 at the Export Tariff,

Article 1. To amend the export tax rate

To amend the export tax rate for the commodities of coal in the Heading 27.01 at the Export Tariff in accordance with the List of taxable commodities under the Circular No. 71/2013/TT-BTC dated May 23, 2013 of the Ministry of Finance to the new export tax rate in accordance with the List of taxable commodities as follows:

No.	Description of commodities	Under heading, sub-heading, code of commodities			Tax rate (%)
33	*Coal; briquettes; ovoid and similar solid fuels manufactured from coal*	*27.01*			10