Updated on : 20-11-2018
Accordingly, Circular 95/2018/TT-BTC abolishes all legal documents promulgated previously by the Minister of Finance, specifically:
Circular No. 35/2010/TT-BTC dated 12/3/2010 of the Minister of Finance guiding the export tax on timber and coke produced from all imported raw materials;
Circular No. 118/2011/TT-BTC dated 16/8/2011 of the Minister of Finance guiding the import tax and value added tax on imported goods of electricity projects;
Circular No. 10/2015/TT-BTC dated 29/01/2015 of the Minister of Finance detailing the implementation of the Decision No. 54/2014/QD-TTg dated 19/9/2014 of the Prime Minister on the import tax exemption for components imported for production and assembly of medical equipment that need to be prioritized for research and manufacture.
Circular 95 will take effect from 1/12/2018.
Source: Customs News
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