THE MINISTRY OF FINANCE
Circular No. 116/2013/TT-BTC dated August 20, 2013 of the Ministry of Finance on guiding the exemption of export tax for products from python skin having originated from breeding
Pursuant to the Law on Import Tax and Export Tax dated June 14, 2005;
Pursuant to the Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government on detailing a number of articles of the Law on Import Tax and Export Tax;
Pursuant to the Decree No. 82/2006/ND-CP dated August 10, 2006 of the Government on management of export, import, re-export, introduction from the sea, transit, breeding, rearing and artificial propagation of endangered species of precious and rare wild fauna and flora;
Pursuant to the Decree No. 32/2006/ND-CP dated March 30, 2006 of the Government on management of endangered, precious and rare forest plants and animals;
Pursuant to the Decree No. 98/2011/ND-CP dated October 26, 2011 of the Government amending, supplementing a number of Articles of Decree on Agriculture;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
To implement under the direction of the Prime Minister in the Dispatch No. 4013/VPCP-KTTH dated May 21, 2013 of the Office of Government;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues the Circular guiding the exemption of export tax for goods from python skin having originated from breeding.
Article 1. Exemption of export tax
Exemption of export tax for goods from python skin having originated from breeding.
Article 2.Dossier, procedures
1. Dossier for tax exemption
When carrying out customs procedures for goods from python skin having originated from breeding, in addition to customs dossiers as stipulated under the Law of Customs, the customs declarant must submit and present the following documents:
a) The certificate of the farms for breeding of animal species granted by the local Forest Management Office: submit one copy, present the original one on the first time export at the Customs office where carrying out the customs procedures to compare.
