Thông tư 44/2013/TT-BTC sửa đổi thuế suất thuế xuất khẩu đối với mặt hàng khoáng sản trong Biểu thuế xuất khẩu do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

AMENDING EXPORT TAX RATES FOR SOME COMMODITIES OF MINERALS IN THE EXPORT TARIFF

Pursuant to the Law on Export and Import Duties, of June 14, 2005;

Pursuant to the Resolution No.710/2008/NQ-UBTVQH12, of November 22, 2008 of the Standing Committee of the National Assembly on the amendment of the Resolution No.295/2007/NQ-UBTVQH12 of September 28, 2007 promulgating 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 Government’s Decree No.87/2010/ND-CP, of August 13, 2010 detailing the implementation of a number of Articles of the Law on Export and Import Duties;

Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of the Government’s Resolution No. 01/NQ-CP, of January 03, 2012, on key solutions in directing and operating the implementation of economic-social development plan and budget estimate in 2012;  

In furtherance of the Announcement No.407/TB-VPCP, of December 17, 2012, of the Office of Government, notifying on the conclusion of the Prime Minister Nguyen Tan Dung regarding regulation on mineral export, handling of backlog dossiers of mineral activities and the state management for mineral activities;   

At the request of the Director of Department of Tax Policy,

The Minister of Finance issues the Circular amending export tax rate for some commodities of minerals in the Export Tariff.

Article 1. Amending the export tax rates

To amend the export tax rates for some commodities of minerals in the Export Tariff according to the list of taxable items in Appendix I issued together with the Circular No.193/2012/TT-BTC, of November 15, 2011 of the Ministry of Finance promulgating the Export Tariff, Preferential Import Tariff according to the list of taxable commodities as follows:

Article 2. Effect

This Circular takes effect on June 09, 2013.

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