THE MINISTRY OF FINANCE
Circular No. 03/2015/TT-BTC dated January 6, 2015 of the Ministry of Finance amending the preferential import tax rate for some petroleum commodities in the Heading 27.10 in the Preferential Import Tariff
Pursuant to the Law on Imported and Exported taxes dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on issuance of Export tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading, Import tariff schedule imposed on taxable headings and tax rate bracket imposed on each heading;
Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on providing guidance on the Law on Export and import tax;
Pursuant to Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government on defining functions, tasks, entitlements, and organizational structure of the Ministry of Finance;
On the basis of preferential import tax rates on petroleum articles in equivalent to petroleum article prices on the international market prescribed in the Official Dispatch No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and preferential import tax rates on articles of aviation spirits in equivalent to aviation spirit prices on the international market prescribed in the Official Dispatch No. 16661/BTC-CST dated November 29, 2012 of the Ministry of Finance;
At the request of the Director of the Tax Policy Department,
The Minister of Finance issues the Circular amending the preferential import tax rate for some petroleum commodities in the Heading 27.10 in the Preferential Import Tariff.
Article 1. To amend the preferential import tax rate for some petroleum commodities in the Heading 27.10 in the Preferential Import Tariff
The preferential import tax rates of petroleum commodities in heading 27.10 in Preferential Import Tariff issued with the Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of Preferential Import Tariff.
Article 2. Implementation effect
1. This Circular shall take effect on January 07, 2015.
2. This Circular replaces the Circular No. 185/2014/TT-BTC dated December 5, 2014 of the Ministry of Finance on amending the preferential import tax rates imposed on petroleum articles in heading 27.10 in preferential import tariff; the Circular No. 213/2014/TT-BTC dated December 31, 2014 of the Minister of Finance on changes in preferential import tax rates on articles of aviation spirits in heading 27.10 in the Preferential import tariff./.
