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Circular 48/2015/tt-Btc: Modification, Additional Items And Tax Rate Preferential Import Tariffs For Some Commodities Petrol Heading 27.10 In Preferential Import Tariff

Original Language Title: Thông tư 48/2015/TT-BTC: Sửa đổi, bổ sung mặt hàng và mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng xăng, dầu thuộc nhóm 27.10 tại Biểu thuế nhập khẩu ưu đãi

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FINANCE MINISTRY
Number: 48 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 13, 2015

IT ' S SMART

The amendment, item addition and the preferable import tax rate for some gas items, oil and gas.

of group 27.10 at the preferable Import Tax Schedule

________________________

Export Tax Law Base, Import Tax June 14, 2005;

Base of Resolution. 295 /2007/NQ-UBTVQH12 September 28, 2007 of the Standing Committee of the National Assembly of the Standing Committee of the National Assembly on the Board of Tax Exports by the category of taxable groups and tax brackets for each group, the Tax Tax Schedule is preferable to the category of taxable group and the tax bracket's tax bracket. Every one of them.

Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government Regulation law enforcement of some provisions of the export Tax Law, Import Tax;

Base of Protocol 83 /2014/ND-CP 03/9/2014 of the Government on the Oil Gas Business;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base Decision Base 53 /2012/QĐ-TTg The Prime Minister's November 22, 2012, on November 22, 2012, the Government of the Government of the Government of the Government of the Government of the Government of the Government of the United States, on November 22, 2012

Notification Base No. 481 /TB-VPCP on December 31, 2014 of the Government Office announced the conclusion of the Deputy Prime Minister of China at the meeting on the basis of biofuel price mechanisms (gasoline E5);

On the recommendation of the Chief of Tax Policy,

The Minister of Finance issued a revised Notice of Amendment, the addition of the item and the tax rate of import of preferable import duties on some of the gasoline items, the 27,10 oil group at the preferable import tax.

What? 1. Revel the preferable import tariff tax rate on some gasoline items, group oil 27.10.

Revising the preferable import tax rate for some of the gasoline items, the 27.10 oil group at the preferable Import Tax Chart is accompanied by the Digital Information 03 /2015/TT-BTC June 6, 2015, of the Minister of Finance to the new preferable import tariff tax rate at the List of Tax Tax Tax Incentives issued by this Information.

What? 2: Modifiits, which adds the preferable import tax rate to the biodiesel and diezen item at Chapter 98.

1. Amendment, which complements the preferable import tax rate for some groups of biological gasoline and diezel oil at Chapter 98 of the Tax Preferable Import Tariff with Digital Information. 164 /2013/TT-BTC November 15, 2013 by the Minister of Finance to a new tax rate stipulated at the Tax Tax Tax List of Preferable Issued on the Board.

2. Add a 1.38 point to 1 Annotation in item I as follows:

" 1.38. Group 98,38-biodiesel (E5, E10); biodiezel oil (B5, B10) ".

What? 3. Performance Performance

1. This message has been in effect since 14 April 2015.

2. This information replaces the Digital 03 /2015/TT-BTC 06/01/2015 The Minister of Finance amended the tax rate of import tax on a number of gasoline items, 227.10 oil in the preferable import tax.

3. Repeal of Public Office 17728 /BTC-CST on 04/12/2014 by the Ministry of Finance on the amount of import tax rate preferable gasoline, oil corresponds to the price of gasoline, oil on the world market; 16661 /BTC-CST on 29 November 2012 of the Ministry of Finance It is about the extent of the import of the import tariff, the fuel that corresponds to the price of aviation gasoline, the world market fuel.

KT. MINISTER.
Chief.

(signed)

The dancer.