VietnameseCircular No. 173/2009/TT-BTC of August 27, 2009, amending and supplementing a number of articles of the minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, Decision No. 111/2008/QD-BTC of December 01, 2008, and Decision No. 112/2008/QD-BTC of December 01, 2008
ATTRIBUTE
Circular No. 173/2009/TT-BTC of August 27, 2009, amending and supplementing a number of articles of the minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, Decision No. 111/2008/QD-BTC of December 01, 2008, and Decision No. 112/2008/QD-BTC of December 01, 2008
| 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: | 173/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 27/08/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising , Customs , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 173/2009/TT-BTC | Hanoi, August 27, 2009 |
CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE MINISTER OF FINANCE’S DECISION NO. 36/2008/QD-BTC OF JUNE 12, 2008, DECISION NO. 111/2008/QD-BTC OF DECEMBER 1, 2008, AND DECISION NO. 112/2008/QD-BTC OF DECEMBER 1, 2008
Pursuant to June 3, 2008 Law No. 17/2008/QH12 on Promulgation of Legal Documents and its guiding documents;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import and Export Duties and November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
The Ministry of Finance amends and supplements a number of articles of the Minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the Agreement on Common Effective Tariffs in the 2008-2013 period; Decision No. 111/2008/QD-BTC of December 1, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN-China Free Trade Area, and Decision No. 112/2008/QD-BTC of December 1, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN-Republic of Korea Free Trade Area as follows:
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import and Export Duties and November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
The Ministry of Finance amends and supplements a number of articles of the Minister of Finance’s Decision No. 36/2008/QD-BTC of June 12, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the Agreement on Common Effective Tariffs in the 2008-2013 period; Decision No. 111/2008/QD-BTC of December 1, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN-China Free Trade Area, and Decision No. 112/2008/QD-BTC of December 1, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN-Republic of Korea Free Trade Area as follows:
Article 1. To amend the provision: “The deadline for submitting import tax refund dossiers is October 15, 2008” in Article 3 of Decision No. 36/2008/QD-BTC of June 12, 2008, as follows:
“For import duty refund dossiers submitted after October 15, 2008, if meeting all conditions prescribed in this Decision (except the condition on the time of submission of duty refund dossiers), they shall be considered for duty refund according to regulations.”
Article 2. To add to Article 4 of Decision No. 111/2008/QD-BTC of December 1, 2008, the following:
“For duty refund dossiers submitted after October 15, 2008, if the imported goods meet all conditions prescribed in Articles 1 and 2 of the Minister of Finance’s Decision No. 20/2008/QD-BTC of May 5, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN- China Free Trade Area, they shall be considered for duty refund according to regulations.”
Article 3. To add to Article 5 of Decision No. 112/2008/QD-BTC of December 1, 2008, the following:
“For import duty refund dossiers submitted after October 15, 2008, if the imported goods meet all conditions prescribed in Articles 1, 2 and 3 of the Minister of Finance’s Decision No. 21/2008/QD-BTC of May 5, 2008, promulgating Vietnam’s special preferential tariffs for implementation of the ASEAN- Republic of Korea Free Trade Area, they shall be considered for duty refund according to regulations.”
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