THE MINISTRY OF FINANCE

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 schedule
Pursuant to the Law on import and export 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 imposed on petroleum articles in equivalent to petroleum article prices on the international market prescribed in Dispatch No. 17728/BTC-CST dated December 4, 2014 of the Ministry of Finance and at the request of the Director of the Tax Policy Department,
The Minister of Finance issues a Circular on changes in preferential import tax rates imposed on petroleum articles in Heading 27.10 in Preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.
Article 1. To amend the changes in preferential import tax rates imposed on petroleum articles in Heading 27.10 in preferential import tariff schedule

To amend the preferential import tax rates imposed on petroleum articles in Heading 27.10 in Preferential import tariff schedule issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance into new preferential import tax rates prescribed in the List enclosed herewith.

>> See also:  Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry