Quyết định 94/2008/QĐ-BTC của Bộ Tài chính về việc điều chỉnh thuế suất thuế xuất khẩu đối với dầu mỏ và các loại dầu thu được từ các khoáng bitum, ở dạng thô trong Biểu thuế xuất khẩu

DECISION

AMENDING EXPORT DUTY RATE IN THE EXPORT TARIFF LIST APPLICABLE TO PETROLEUM AND OILS EXTRACTED FROM BITUMINOUS MINERALS IN CRUDE FORM

THE MINISTER OF FINANCE

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

Pursuant to Resolution 295/2007/NQ-UBTVQH12 of the National Assembly Standing Committee dated 28 September 2007 promulgating both the Export Tariff List and the Preferential Export Tariff List for groups of taxable goods and the tax rate frames applicable to each group in each List;

Pursuant to Decree 149/2005/ND-CP of the Government dated 15 December 2005 on implementation of the Law on Export and Import Duties;

Pursuant to Decree 77/2003/ND-CP of the Government dated 1 July 2003 on the functions, duties, powers and organizational structure of the Ministry of Finance;

Having considered the proposal of the Director of the Tax Policy Department;

DECIDES:

Article 1To amend the export duty rate applicable to petroleum and oils extracted from bituminous minerals in crude form being Groups 2709.00.10.00 and 2709.00.20.00 from twenty per cent (20%) as stipulated in Decision 35/2008/QD-BTC of the Minister of Finance dated 6 June 2008 to the new rate of ten per cent (10%), to apply to all export goods' customs declarations registered with the customs office as from 8 November 2008.

Article 2.- This Decision shall be of full force and effect fifteen (15) days after the date on which it is published in the Official Gazette.