THE MINISTRY OF FINANCE
Circular No. 61/2015/TT-BTC dated April 27, 2015 of the Ministry of Finance amending the preferential import tax rates on petroleum commodities in the Heading 27.10 in t he 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 of Standing Committee of the National Assembly 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. 83/2014/NĐ-CP dated September 3, 2014 of the Government on petroleum trading;
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;
Pursuant to Decision No. 53/2012/QĐ-TTg dated November 22, 2012 of the Prime Minister on issuance of the roadmap for application of ratios for blending biospirit and traditional fuels;
At the request of the Director of the Tax Policy Department,
The Minister of Finance issues the Circular on changes in preferential import tax rates on petroleum articles in heading 27.10 in preferential import tariff schedule.
Article 1. To amend the preferential import tax rates on petroleum commodities in the Heading 27.10
1. The preferential import tax rates of petroleum commodities in the heading 27.10 in Preferential import tariff issued with the Circular No. 48/2015/TT-BTC dated April 13, 2015 of the Ministry of Finance shall be changed into new preferential import tax rates as prescribed in the List of preferential import tax rates enclosed herewith.
2. The preferential import tax rates of biodiesel in the Heading 98 in the Preferential import tariff issued together with Circular No. 48/2015/TT-BTC
