IT ' S SMART

Modify the preferable import tax rate on some sides.

queue at the import import tax statement accompanying the

number 164 /2013/TT-BTC November 15, 2013, of the Minister of Finance

to implement the 2015 WTO commitment

____________________

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

Base of Resolution. 71 /2006/QH11 November 29, 2006, Congress approx the Protocol to the Agreement establishing the World Trade Organization (WTO) of the Socialist Republic of Vietnam;

Base. Number resolution 295 /2007/NQ-UBTVQH12 September 28, 2007, on the issuing of the export tax on the category of taxable groups and tax brackets for each group of goods, the Tax Tax Chart is preferable to the category of taxable group and the preferable tax bracket for each group of goods;

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

On the recommendation of the Chief of Tax Policy;

The Minister of Finance issued the Information Amendment tax rate of import preferable to a number of items at the Tax Preferable Import Tax accompanying the No. 164 /2013/TT-BTC November 15, 2013, of the Minister of Finance to implement the 2015 WTO commitment.

What? 1. Revking the preferable import tariff tax rate

Amendments to the preferable import tax tax rate for some of the items in the Tax Import Import Tax include Digital Information. 164 /2013/TT-BTC November 15, 2013, of the Minister of Finance issued a export tax statement, the import tax rate is preferable to the new preferable import tax rate in the category issued by this message.

What? 2. Effect of execution

It has been in effect since 1 January 2015.