MINISTRY OF FINANCE
Circular No. 71/2013/TT-BTC dated May 23, 2013 of the Ministry of Finance amending export tax rates for coal of the heading 27.01 and 27.04 in the Export Tariff
Pursuant to the Law on Export and Import Duties dated June 14, 2005;
Pursuant to the Resolution No.710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly on the amendment of the Resolution No.295/2007/NQ-UBTVQH12 dated September 28, 2007 promulgating the Export Tariff on the list of dutiable commodity headings and tax rate bracket for each commodity heading, preferential import tariff by the list of dutiable commodity headings and the preferential tax rate bracket for each commodity heading;
Pursuant to the Decree No.87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of a number of Articles of the Law on Export and Import Duties;
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;
At the request of the Director of Tax Policy Department,
The Minister of Finance issues the Circular amending export tax rate for coal in the Export Tariff,
Article 1. Amending the export tax rates
To amend the export tax rates for coal of the heading 27.01 and 27.04 in the Export Tariff according to the list of taxable items in Appendix I promulgated together with the Circular No.193/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance promulgating the Export Tariff, Preferential Import Tariff according to the list of taxable commodities as follows:
