| THE MINISTRY OF FINANCE ------- No. 208/2012/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- Hanoi, November 30, 2012 |
CIRCULAR
AMENDING THE PREFERENTIAL IMPORT TAX RATES ON COMMODITIES BEING AVIATION SPIRIT, FUEL IN HEADING 2710 IN PREFERENTIAL IMPORT TARIFF
Pursuant to the Law on Export and import tax dated June 14, 2005;
Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing committee of the National Assembly, promulgating the Import tariff according to groups of taxable commodities and tax brackets on each group of commodities, the preferential import tariff according to the list of taxable groups of commodities and preferential tax brackets on each group of commodities;
Pursuant to the Government's Decree No. 87/2010/ND-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and Import tax;
Pursuant to the Government's Decree No. 84/2009/ND-CP dated October 15, 2009 on trading petrol and oil;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance promulgates the Circular amending the preferential import tax rates on some commodities being aviation spirit, fuel in heading 2710 in Preferential import tariff.
Article 1. To amend the preferential import tax rates
To amend the preferential import tax rates on commodities being aviation spirit, fuel in heading 2710 specified in the Preferential import tariff under the List of preferential import tax rates promulgated together with the Circular No. 148/2012/TT-BTC dated September 11, 2012, of the Minister of Finance guiding the preferential import tax rates on some commodities in heading 2710 in the Preferential import tariff into the new preferential import tax rates specified in the List promulgated together with this Circular.
Article 2. Effectiveness
This Circular takes effect as from the day of signing and replaces the Circular No. 148/2012/TT-BTC dated September 11, 2012, of the Minister of Finance guiding the preferential import tax rates on some commodities in heading 2710 in the Preferential import tariff./.
