FINANCE MINISTRY
Number: 71 /2013/TT-BTC
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THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, May 23, 2013
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IT ' S SMART
S Trade tax rates of goods exported to coal commodities
of group 27.01 and 27.04 at the export tax expression
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Export Tax Law Base, Import Tax June 14, 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, 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 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief of Tax Policy;
The Minister of Finance issued the Ministry of Finance to amend the export tax rate to the coal commodities of group 27.01 and 27.04 at the export tax rate.
What? 1. Revel export tax rate
Revising the export tax rate for coal items in groups of 27.01 and 27.04 at the export tax expression in accordance with the nominal tax item (s) in Annex I issued in accordance with the Digital Information 193 /2012/TT-BTC November 15, 2012 of the Ministry of Finance issued an export tax statement, the Tax Tax Schedule preferable to the list of taxable items as follows:
TT number |
A description of the goods |
Groups, groups, numbers. |
Tax rate (%) |
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33 |
Coal; charcoal, bladder coal and similar solid fuel produced from coal and coal. |
27.01 |
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13 |
36 |
A cup of coke and a half a cup of coal, raw coal or peat, has not made a cake; you have made a stone of coal. |
27.04 |
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13 |
It has been in effect since 7 July 2013.
KT. MINISTER. |
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(signed) |
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The dancer. |