Thông tư 56/2013/TT-BTC sửa đổi thuế suất thuế xuất khẩu đối với mặt hàng than gỗ rừng trồng thuộc nhóm 44.02 trong Biểu thuế xuất khẩu do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDING EXPORT TAX RATES FOR CHARCOAL MADE FROM PLANTED FOREST OF HEADING 44.02 IN THE EXPORT TARIFF

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

Pursuant to the Resolution No. 830/2009/UBTVQH12, dated October 17, 2009 on amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12, of September 28, 2007 of the National Assembly Standing Committee on promulgation of export tariff according to the list of dutiable commodity groups and the duty rate bracket for each commodity group and the preferential import tariff according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group, and the Resolution No. 710/2008/NQ-UBTVQH12, dated November 22, 2008 of the National Assembly Standing Committee on amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12;

Pursuant to the Government’s Decree No. 87/2010/ND-CP, dated August 13, 2010 detailing the implementation of a number of articles of Law on Export and Import Duties;

Pursuant to the Government’s Decree No. 118/2008/ND-CP, of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;;

In furtherance of the Government’s Resolution No. 01/NQ-CP, dated January 03, 2012, on key solutions to direct implementation of the eco-social development plan and budget estimates of 2012;

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

The Minister of Finance promulgates the Circular amending export tax rates for charcoal made from planted forest of heading 44.02 in the export tariff,

Article 1. To amend export tax rates

Amending export tax rates for charcoal made from planted forest of heading 44.02 in the export tariff, tariff according to the list of dutiable commodity groups specified in the Annex I promulgated together with the Circular No.193/2012/TT-BTC , dated November 15, 2012 of the Ministry of Finance promulgating the preferential import and export tariff according to the list of taxable products as follows:

Article 2. Explanatory Note of heading

Charcoal made from planted forest of heading 4402.90.90 in order to be applied to the tax rate as prescribed in Article 1 must satisfy the following specifications:

Article 3. Effect

This Circular takes effect on June 20, 2013.

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