Circular No. 114/2012/TT-BTC on amending the tax rate of export tax for coconut đã được thay thế bởi Circular No.193/2012/TT-BTC promulgating the preferential import and export tari và được áp dụng kể từ ngày 01/01/2013.
Nội dung toàn văn Circular No. 114/2012/TT-BTC on amending the tax rate of export tax for coconut
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 114/2012/TT-BTC | Hanoi, July 18, 2012 |
CIRCULAR
ON AMENDING THE TAX RATE OF EXPORT TAX FOR COCONUT BELONGING TO THE GROUP 0801 IN THE EXPORT TARIFF
- Pursuant to Law on Export and Import Duties dated 14/6/2005;
- Pursuant to the Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 on 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 13/8/2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;
- Pursuant to the Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance;
- Implement the Government’s Resolution No. 01/NQ-CP dated 03/01/2012, on major solutions to direct and execute implementation of plan on eco-social development and state budget estimate in 2012;
- At the proposal of the Director of Tax Policy
The Minister of Finance promulgates Circular amending tax rate of export tax for coconut belonging to the group 0801 in the export tariff.
Article 1. The tax rates of export tax
Amending the tax rate of export tax for coconut belonging to the group 0801 in the export tariff under the list of taxable items specified in Annex I, promulgated together with the Circular No. 157/2011/TT-BTC of November 14, 2011, of the Ministry of Finance promulgating the export tariff, preferential import tariff under the list of taxable items, as follows:
Order number | Description of goods | Belonging to goods groups, classifying group, code | Tax rate (%) | ||
1 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. | 0801 |
|
|
|
| - Coconuts | 0801 | 19 | 00 | 0 |
| - Other | 0801 |
|
| 0 |
Article 2. Effects
This Circular takes effect from September 01, 2012./.
| FOR THE MINISTER OF FINANCE |
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