THE MINISTRY OF FINANCE
Decision No. 788/QD-BTC dated April 27, 2015 of the Ministry of Finance on promulgating new administrative procedures on export of gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule in the field of customs under the authority of Ministry of Finance
Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Decree No. 63/2010/ND-CP dated June 08, 2010 of the Government on controlling administrative procedures and the Decree No. 48/2013/ND-CP dated May 14, 2013, amending and supplementing a number of articles of the Decrees concerning control of administrative procedures;
Pursuant to the Circular No. 36/2015/TT-BTC dated March 23, 2015 amending the export tax rates applicable to gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule;
Pursuant to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods;
At the proposal of the Director of the Taxation Department and the director of the Legal Affairs Department,
DECIDES:
Article 1. To promulgate together with this Decision a new administrative procedure applicable to gold jewelry, goldsmiths’ wares and other golden articles in subheadings 71.13, 71.14, 71.15 of export tax schedule in the field of customs under the state management of Ministry of Finance (attached with Appendix).
Article 2. This Decision takes effect on May 07, 2015.
Article 3. The Director of the Taxation Department, director of the Legal Affairs Department, Chairman of the Office of ministries, Director of Financial Informatics and Statistics Department, General Director of Customs and other related units shall implement this Decision.
For the Minister
Deputy Minister
Vu Thi Mai
