Number: 111 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, August 18, 2014
IT ' S SMART
Corrects tax tax rates export some of the rubber items
in group 40,01, 40,02, 40,05 regulations at the original export tax expression
with the Digital Information 164 /2013/TT-BTC November 15, 2013
Export Tax Law Base, import tax on 14 June 2005;
Base of Resolution. 710 /2008/NQ-UBTVQH12 November 22, 2008 of the Standing Committee of the National Assembly for the revision of the Digital Resolution 295 /2007/NQ-UBTVQH12 September 28, 2007 of the Standing Committee of the National Assembly on the Board of Taxation of the Tax Exports by the category of taxable goods and tax brackets for each group, the Tax Tax Schedule is preferable to the category of taxable group and the preferable tax bracket. Every one of them.
Base of Protocol 87 /2010/NĐ-CP August 13, 2010 by the Government Regulation law enforcement of some of the provisions of the export Tax Law, import tax;
Base of Protocol 215 /2013/ND-CP December 23, 2013, the government regulates the Ministry of Finance's functions, duties, powers, and organizational structure.
On the recommendation of the Chief of Tax Policy,
The Minister of Finance issued an amendment to the export tax rate export tax rate of some of the order of 40,01, 40,02, 40,05 regulations at the issued export tax rate accompanied by Digital Information. 164 /2013/TT-BTC November 15, 2013.
Revising the export tax rate exports a number of rubber items in the group 40,01, 40,02, 40,05 in the export tax expression in accordance with the provisions of the prescribed tax at Annex I issued in accordance with the Digital Information 164 /2013/TT-BTC November 15, 2013, of the Minister of Finance issued an export tax, the import tax rate is subject to a tax-held portfolio of new export tax rates prescribed at the Board of the Executive Order.
This announcement came into effect on 2 October 2014.
Đỗ Anh Tuan