Circular No. 135/2011/TT-BTC dated October 03, 2011 of the Ministry of Finance amending the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff

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ATTRIBUTE

Circular No. 135/2011/TT-BTC dated October 03, 2011 of the Ministry of Finance amending the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff
Issuing body: Ministry of FinanceEffective date:
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Official number:135/2011/TT-BTCSigner:Do Hoang Anh Tuan
Type:CircularExpiry date:
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Issuing date:03/10/2011Effect status:
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Fields:Tax - Fee - Charge

SUMMARY

REDUCE EXPORT TAX RATE OF COPPER STEN TO 15%

The Ministry of Finance issued the Circular No. 135/2011/TT-BTC dated October 03, 2011 of the Ministry of Finance amending the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff.

Accordingly, the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff according to the List of dutiable commodity groups issued with the Circular No. 184/2010/TT-BTC dated November 15, 2010 is reduced to 15% instead of 20% as previous regulations.

The tax rate of 15% is applied from November 16, 2011.
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Effect status: Known

THE MINISTRY OF FINANCE

Circular No. 135/2011/TT-BTC dated October 03, 2011 of the Ministry of Finance amending the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff

Pursuant to the Law on Export, Import Tax 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;

The Ministry of Finance amends the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff as follows:
Article 1. Export tax rate

To amend the export tax rate of Copper Sten in the commodity group 74.01 in the Export Tariff according to the List of dutiable commodity groups issued with the Circular No. 184/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance promulgating the tax rate of Preferential Export, Import Tariff according to the List of dutiable commodity groups as follows:

 

No.

Commodity description

Commodity group/subgroup

Tax rate (%)

52

Copper sten, cement copper

74.01

 

 

 

 

 

- Copper sten

74.01

 

 

 

15

 

- Others

74.01

 

 

 

20

Article 2. Implementation effect

This Circular takes effect on November 16, 2011./.

For the Minister

Deputy Minister

DO HOANG ANH TUAN

 

 

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ENGLISH DOCUMENTS

Official Gazette
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