THE MINISTRY OF FINANCE
Circular No. 44/2013/TT-BTC dated April 25, 2013 of the Ministry amending export tax rates for some commodities of minerals in the export tariff
Pursuant to the Law on Export and Import Duties dated June 14, 2005;
Pursuant to the Resolution No.710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on the amendment of the Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 promulgating Export Tariff on the list of dutiable commodity headings and tax rate bracket for each commodity heading, preferential import tariff by the list of dutiable commodity headings and the preferential tax rate bracket for each commodity heading;
Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;
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;
In furtherance of the Resolution No. 01/NQ-CP dated January 03, 2012 of the Government on key solutions in directing and operating the implementation of economic-social development plan and budget estimate in 2012;
In furtherance of the Announcement No.407/TB-VPCP dated December 17, 2012 of the Office of Government, notifying on the conclusion of the Prime Minister Nguyen Tan Dung regarding regulation on mineral export, handling of backlog dossiers of mineral activities and the state management for mineral activities;
At the request of the Director of Tax Policy Department,
The Minister of Finance issues the Circular amending export tax rate for some commodities of minerals in the Export Tariff.
Article 1. Amending the export tax rates
To amend the export tax rates for some commodities of minerals in the Export Tariff according to the list of taxable items in Appendix I issued together with the Circular No.193/2012/TT-BTC, of November 15, 2011 of the Ministry of Finance promulgating the Export Tariff, Preferential Import Tariff according to the list of taxable commodities as follows:
No. | Description of commodities | Under heading, sub-heading, code of commodities | Tax rate (%) |
5 | Apatite ores. | | | | |
| - Of fine-grained kind with small size of less than or equal to 0.25mm | 25.10 | 20 | 10 | 15 |
| - Of grained kind with size of between more than 0.25mm and 15mm | 25.10 | 20 | 10 | 25 |
| - Other | 25.10 | 10 | 10 | 40 |
8 | Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. | | | | |
| - White limestone (white marble) of blocks | 25.15 | 20 | 00 | 30 |
| - Other | 25.15 | | | 17 |
16 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. | 2602 | 00 | 00 | 40 |
17 | Copper ores and concentrates. | 2603 | 00 | 00 | 40 |
21 | Lead ores and concentrates. | 2607 | 00 | 00 | 40 |
22 | Zinc ores and concentrates. | 2608 | 00 | 00 | 40 |
28 | Titanium ores and concentrates. | | | | |
| - Ilmenite ores and concentrates. | | | | |
| - - Reverting ilmenite (TiO2 ≥ 56% and FeO ≤ 11%) | 2614 | 00 | 10 | 15 |
| - - Titanium slag (TiO2 ≥ 85%) | 2614 | 00 | 10 | 10 |
| - - Arrificial and synthetic rutile (TiO2 ≥ 83%) | 2614 | 00 | 10 | 15 |
| - - Other | 2614 | 00 | 10 | 40 |
| - Other | 2614 | 00 | 90 | 40 |
Article 2. Effect
This Circular takes effect on June 09, 2013.
For the Minister of Finance
Deputy Minister
Vu Thi Mai
Vietnamese
Circular 44/2013/TT-BTC DOC (Word)
Circular 44/2013/TT-BTC PDF (Original)
Circular 44/2013/TT-BTC ZIP (Word)
