Circular 44/2013/tt-Btc: Modify The Export Tax For Some Mineral Commodities In The Export Tariff

Original Language Title: Thông tư 44/2013/TT-BTC: Sửa đổi thuế suất thuế xuất khẩu đối với một số mặt hàng khoáng sản trong Biểu thuế xuất khẩu

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The CIRCULAR revising the export tax for some mineral commodities in the export tariff _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base export Taxes, import duty on 14/6/2005;
Pursuant resolution No. 710/2008/NQ-UBTVQH12 on November 22, 2008 of the Standing Committee of the National Assembly on the amendment of resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007 on the issuing of 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 the row;
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. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Implementation of resolution No. 19/NQ-CP on 03/01/2012 of the Government about the solutions in operating direction made plans for socio-economic development and budgeting, 2012;
Report number 407/TB-VPCP on 17/12/2012 of the Government Office announced the conclusion of the Prime Minister Nguyen Tan Dung on the export of minerals, processed mineral activity records backlog and state management for mineral activities;
At the suggestion of the Director of Tax policy;
The Minister of Finance issued a circular amending the export tax for some mineral commodities in the export tariff.
Article 1. Export tax amendments modify the export tax for some mineral commodities in the export tariff according to the list of taxable items specified in Appendix I attached to circular No. 193/2012/TT-BTC on 15/11/2010 of the Ministry of Finance issued export tariff Preferential import tariff, according to the list of taxable items are as follows: the number of SUSPECTED goods description In the group rows, row groups, the tax commodity code (%)



5 Apatít Ore.



 



 



 



 



 



-Types of fine particles of size less than or equal to 0.25 mm 25.10 20 10 15-grain size 0.25 mm to 15 mm on 25.10 25.10-other 20 10 25 10 10 40 8 marble, travertine, ecaussine and pale gold limestone to make the monument or stone building there own weight from 2.5 and above , and alabaster, whether or not the crude hatchet or just cut by sawing or otherwise, into blocks or slabs of rectangular (including square).



 



 



 



 



 



-White limestone (white marble) as 25.15 25.15-other 20 000 30 17 16 manganese ore and manganese ore, manganese ore, iron-containing both manganese ore and iron with manganese from 20% or more by weight.



2602 000 000 40 17 copper ore and copper ore.



lead Ore and lead ore 2603 000 000 40 21.



Zinc Ores and zinc ores 2607 000 000 40 22.



Titanium Ore and titanium ore 2608 000 000 40 28.



 



 



 



 



 



-Inmenit and inmenit ore-ore:-Inmenit revert (56% FeO and TiO2 ≥ ≤ 11%)



2614 000 10 15--Slag titanium (TiO2 ≥ 85%)



2614 000 10 10--of artificial Rutile and rutile (TiO2 ≥ 85%)



2614



00



10



15



 



- - Loại khác



2614



00



10



40



 



- Loại khác



2614



00



90



40


 
Điều 3. Effective enforcement of this circular effect since 9 June 2013./.