Thông tư 100/2012/TT-BTC hướng dẫn thực hiện mức thuế suất thuế nhập khẩu ưu đãi đối với mặt hàng thuộc nhóm 2711 tại biểu thuế nhập khẩu ưu đãi do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

GUIDING THE TAX RATES OF THE PREFERENTIAL IMPORT TAX FOR A NUMBER OF GOODS ITEMS UNDER GROUP 2711 IN THE PREFERENTIAL IMPORT TARIFF

Pursuant to the Law on Export and Import Tax dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the National Assembly Standing Committee on promulgating the Export Tariff in the list of taxable commodity groups and the tax rate bracket for each commodity group, the preferential import Tariff under the list of taxable commodity groups and preferential tax rate bracket for each commodity group;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;

Pursuant to Decree No. 84/2009/ND-CP dated October 15, 2009 of the Government on petroleum business;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating the functions, duties, powers and organizational structure of Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy;

The Minister of Finance has issued the Circular guiding the implementation of tax rate of the preferential import tax for some goods items under group 2711 in the Preferential Import Tariff as follows:

Article 1. The tax rate of the preferential import tax

Adjusting the tax rate of the preferential import tax for some goods of petroleum gas and other gaseous hydrocarbons under the group 2711 in the preferential Import Tariff in the list of taxable items in Circular No. 37/2012 / TT-BTC dated March 02, 2012 of the Ministry of Finance into the tax rate of the new preferential import tax specified in the List issued together with this Circular.

Article 2. Effect

This Circular takes effect from its signing dated and supersedes the Circular No. 37/2012/TT-BTC dated March 02, 2012 of the Ministry of Finance guiding the implementation of the tax rate of the preferential import tax for some goods items under the group 2711 in the preferential import tariff.

LIST

TAX RATE OF THE PREFERENTIAL IMPORT TAX FOR SOME GOODS ITEMS UNDER THE GROUP 2711(Promulgated together with the Circular No. 100/2012/TT-BTC dated June 20, 2012 of the Ministry of Finance)

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