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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 109/2008/QD-BTC

Hanoi, November 28, 2008

 

DECISION

REVISING EXPORT TAX RATES FOR WOOD AND WOOD PRODUCTS IN THE EXPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Tariff according to the list of taxable commodity groups and the tax rate bracket far each commodity group and the Preferential Import Tariff according to the list of taxable commodity groups and the preferential tax rate bracket for each commodity group:
Pursuant to the Government’s Decree No. 149/2005/ND-CP of Decembers 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department.

DECIDES:

Article 1. To revise the export tax rates applicable 10 wood and wood products under headings 44.03, 44.04, 44.06, 44.07, 44.08, 44.09, 44.15, 4416 and 44.18 specified in the Export Tariff promulgated together with the Finance Minister’s Decision No. 106/2007/QD-BTC of December 20, 2007, into the new tax rate of 0% that will apply to customs declarations of exported goods registered with customs offices from December 1, 2008.

Article 2. This Decision takes effect 15 days after its publication in “CONG BAO.”

 

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FOR THE MINISTER OF FINANCE
VICE MINISTER




Do Hoang Anh Tuan

HIỆU LỰC VĂN BẢN

Decision No. 109/2008/QD-BTC of November 28, 2008, revising export tax rates for wood and wood products in the export tariff.

  • Số hiệu: 109/2008/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 28/11/2008
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Đỗ Hoàng Anh Tuấn
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 26/12/2008
  • Ngày hết hiệu lực: 01/01/2010
  • Tình trạng hiệu lực: Hết hiệu lực
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