Number: 197 /2011/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Central, 28 December 2011
IT ' S SMART
The guide performs the preferable import tax rate on the goods items.
of the 2710 group at the preferable Import Tax Schedule
Export Tax Law Base, Import Tax June 14, 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 provisions of the export Tax Law, Import Tax;
Base of Protocol 84 /2009/NĐ-CP October 15, 2009 of the Government on the Oil Gas Business;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
The Ministry of Finance guides the implementation of the preferable import tax rate on the items of the 2710 group at the preferable Import Tax Schedule as follows:
Adjustments to the preferable import tax rate for some of the 2710 group items at the import Tax Schedule preferable to the new preferable import tax rate import tariff at Annex I and Appendix II issued with this message.
1. This message has the enforcement effect since the date of the signing.
2. Since this Private Day is effective as of December 31, 2011, the number of goods and tax rates of the import tax on the items of the 2710 group are carried out by regulation at Appendix I accompanied by this Smart and alternative. number 82 /2011/TT-BTC On June 10, 2011, the Ministry of Finance directed the tax rate of import tax on a number of 2710 items at the preferable import tax.
3. Since 1 January 2012 onwards, the number of goods and tax rates import preferable goods to the items of the 2710-based group follow the regulation at Appendix II accompanied by this Notice and replace the preferable import tariff tax rates of the items. It ' s a 2710-rule group. 157 /2011/TT-BTC November 14, 2011, of the Ministry of Finance issued a export tax statement, the Tax Tax Schedule is preferable to the ./.