VietnameseCircular No. 201/2010/TT-BTC dated December 13, 2010 of the Ministry of Finance regulation on preferential Import Tax rates for imported materials and equipments for projects on manufacture of equipment producing light non-kiln construction materials and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year
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ATTRIBUTE
| 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: | 201/2010/TT-BTC | Signer: | Do Hoang Anh Tuan |
| 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: | 13/12/2010 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Construction, Export - Import, Tax - Fee - Charge |
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THE MINISTRY OF FINANCE -------- | SOCIALIST REPUBLIC OF VIET NAM Independence-Freedom-Happiness ---------------- |
No.201/2010/TT-BTC | Hanoi , December 13, 2010 |
Pursuant to the Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee National Assembly promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket for each commodity group, and the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007, and the Resolution No.710/2008 /NQ-UBTVQH12 on November 22, 2008;
Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of some articles of the Law on Export and Import;
Pursuant to the Decree No.118/2008/ND-CP dated November 27, 2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance implement Decision No.567/QD-TTg dated August 28, 2010 of the Prime Minister approving the program on development of non-burned building material to 2020;
The Ministry of Finance provides for preferential import tax rates for imported materials and equipments for projects on manufacture of equipment producing light non-kiln construction materials and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year as follows:
To apply preferential import tax rate of 0% preference for materials and equipments which can not be produced at home for the project on manufacture of equipment producing light non-kiln construction materials, including non-baked concrete brick, foam concrete brick and cement bricks-aggregate blocks with a capacity of 7 million or more of standard bricks per year specified in the list enclosed this Circular.
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