Circular 80/2014/tt-Btc: Modifying, Supplementing Circular No. 111/2012/tt-Btc On 04/7/2012 Of The Ministry Of Finance Issued The List Of The Goods And The Import Tax To Apply Tariff Quotas

Original Language Title: Thông tư 80/2014/TT-BTC: Sửa đổi, bổ sung Thông tư số 111/2012/TT-BTC ngày 04/7/2012 của Bộ Tài chính Ban hành Danh mục hàng hóa và thuế suất thuế nhập khẩu để áp dụng hạn ngạch thuế quan

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
FINANCE MINISTRY
Number: 80 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 23, 2014
IT ' S SMART

Modified, Digital Supplements 111 /2012/TT-BTC July 4, 2012

Ministry of Finance issued the portfolio of goods and tax rates

imports to apply vital tax quotas

____________________

Export Tax Law Base, Digital Import Tax 45 /2005/QH11 14 June 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 of the provisions of the export Tax Law, import tax;

Base of Protocol 187 /2013/NĐ-CP On November 20, 2013, the Government regulates the implementation of the Commercial Law on International Wholesale Procurement and Trade, Sales, Public and Public Administration activities with foreign countries;

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;

Minister of Finance to issue a revised Notice of Information, Supplements Digital 111 /2012/TT-BTC April 4, 2012 of the Ministry of Finance issued a portfolio of goods and import tax rates to apply the tariff quota.

What? 1. Additional tax tax rates are added outside the quota of the unprocessed tobacco item; the Burley-type tobacco scrap belongs to the code 2401. 10. 40 regulations at Digital 111 /2012/TT-BTC 04/7/2012 of the Ministry of Finance Board of the Board of Goods and import tax rates import to apply the tariff quota as follows:

Code

A description of the goods

Marginal tax rate (%)

24.

Tobacco is not processed; tobacco leaves.

2401

10

-The leaves of the tobacco have not been stripped.

2401

10

10

-The Virginia, the hot air.

80

2401

10

20

-Virginia, not hot air.

90

2401

10

40

-Mr. Burley.

80

2401

10

50

--The other type, which is drated with hot air (flue-cured)

80

2401

10

90

-Other Type

90

2401

20

-The tobacco leaf, which has taken part or whole:

2401

20

10

-The Virginia, the hot air.

80

2401

20

20

-Virginia, not hot air.

90

2401

20

30

-The Oriental.

90

2401

20

40

-Mr. Burley.

80

2401

20

50

-The other kind, the hot air.

80

2401

20

90

-Other Type

90

2401

30

-The cigarette leaves:

2401

30

10

-The cigarette.

80

2401

30

90

-Other Type

90

What? 2. The customs posts registered before the date of this date were effective to enforce the adoption of an import tariff tax rate outside the quota of 80% prescribed in Digital. 188 /2009/TT-BTC September 29, 2009, the Ministry of Finance issued a portfolio of goods and import tax rates to apply the tariff quota.

What? 3. Effect of execution

This announcement came into effect on 7 August 2014.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan