14/11/2011 | 3224 Lượt xem |

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 157/2011/TT-BTC

Hanoi, November 14, 2011

 

CIRCULAR

IN REFERENCE TO STIPULATING ON TAX RATE OF EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF TAXABLE ITEMS

- Pursuant to Law on Export and Import Duties dated 14/6/2005;

- Pursuant to Resolution No. 71/2006/QH11 dated 29/11/2006 of the National Assembly to ratify the Protocol to participate in Establishment Agreement of World Trade Organization of Socialist Republic of Vietnam;

- Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated 09/28/2007 of Standing Committee of National Assembly on promulgating Export Tariff according to the list of taxable commodity groups and tax rate bracket with respect to each commodity group, Preferential Import Tariff according to the list of taxable commodity groups and preferential tax rate bracket for each commodity group;

- Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007;

- Pursuant to Resolution No. 830/2009/UBTV12 dated 17/10/2009 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 dated 28/09/2007 and Resolution No. 710/2008 / NQ-UBTVQH12 on 22/11/2008;

- Pursuant to Decree No. 87/2010/ND-CP dated 13/8/2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;

- Pursuant to Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance;




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Tags: 157/2011/TT-BTC, THONG TU 157