THE MINISTRY OF FINANCE
Circular No.63/2015/TT-BTC dated May 06, 2015 of the Ministry of Finance amending the export taxes on the manioc commodities in the Heading 07.14 at the Export Tariff issued with the Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance
Pursuant to the Law on Export and Import tax dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of Standing Committee of the National Assembly on amendments to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing committee of the National Assembly, promulgating the Export Tariff Schedule according to the list of taxable headings and the tax bracket on each heading, the Preferential Import Tariff Schedule according to the list of taxable headings and preferential tax bracket on each heading;
Pursuant to the Government s Decree No. 87/2010/ND-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and import tax;
Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance promulgate a Circular amending the export taxes on the commodities in the Heading 07.14 at the Export Tariff issued with the Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance.
Article 1. To amend the export taxes
To amend the export taxes on the manioc commodities in the Heading 07.14 at the Export Tariff issued with the Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Minister of Finance:
Code | Description | Rate (%) |
07.14 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. | |
0714.10 | - Manioc (cassava): | |
| - - Sliced or in the form of pellets: | |
0714.10.11 | - - - Dried chips | 5 |
0714.10.19 | - - - Other | 5 |
| | |
Article 2. Effect
This Circular takes effect on June 20, 2015./.
For the Minister of Finance
The Deputy Minister
Vu Thi Mai
Vietnamese
Circular 63/2015/TT-BTC DOC (Word)
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