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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CIRCULAR additional amendments and tariff preferential import tariffs for some commodities petrol heading 27.10 in preferential import tariffs _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
Pursuant resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 of the Commission of the National Assembly on issuing export tariff according to the category of taxable goods and the tax brackets for each group of goods, the import tariff preference under the category of taxable goods and preferential tax brackets for each group;
Pursuant to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;
Pursuant to Decree No. 83/2014/ND-CP dated 3/9/2014 of the Government about the oil and gas business;
Pursuant to Decree No. 215/2013/NĐ-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 53/2012/QD-TTg on November 22, 2012 of the Prime on the roadmap to apply the rate of mixing biofuels with traditional fuels;
The base announcement no. 481/TB-VPCP on 31/12/2014 of the Government Office announced the conclusion of the Deputy Prime Minister Hoang Trung Hai at the meeting about the mechanism of biological fuel prices (gasoline E5);
At the suggestion of the Director of Tax policy, the Minister of Finance issued circular additional amendments and tariff preferential import tariffs for some commodities petrol heading 27.10 in import tariff incentives.
Article 1. Revised tariff preferential import tariffs for some commodities petrol heading 27.10 revised tariff preferential import tariffs for some commodities petrol heading 27.10 in preferential import tariff circular No. 03/2015/TT-BTC on 6/01/2015 of the Minister of finance the tax rate preferential import tariffs regulation in new Catalog import tax incentives attached to this circular.
Article 2: modifications, additional tariff preferential import tariffs for gasoline and sets item in Chapter 98 1. Modify the additional tariff, import tax incentives for certain categories of oil and bio gas bio diezel in 98 Chapters in the import tariff incentives attached to circular No. 164/2013/TT-BTC dated 15/11/2013 of the Minister of finance the new tax rates prescribed in the list of import tax incentives attached to circular This time.
2. additional 1.38 point on clause 1 notes Chapter in section I as follows: 1.38 ". 98.38 group-bio-gasoline (E5, E10); diezel bio oil (B5, B10) ".
Article 3. Effect 1. This circular effect since July 14, 2015.
2. This circular replaces circular No. 03/2015/TT-BTC on 06/01/2015 of the Minister of finance revised tariff preferential import tariffs for some commodities petrol heading 27.10 in import tariff incentives.
3. Annuls No. 17728/BTC-CST on 04/12/2014 of Ministry of finance regarding the tariff preferential import tariffs items with corresponding gasoline prices gasoline items, oil on the world market; No. 16661/BTC-CST on 29/11/2012 of the Ministry of finance about the import tax tariff preference items avgas fuel bay, corresponding to the price of gasoline found aircraft, aircraft fuel on the world market.