Title: Circular 95/2018/TT-BTC annulling a number of circulars of the Minister of Finance in the field of import tax and export tax

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 17-10-2018

All 03 tax circulars are annulled from 01/12/2018
On 17/10/2018, the Ministry of Finance issued Circular 95/2018/TT-BTC abolishing a number of circulars in the field of import tax and export tax.
Accordingly, all three Circulars issued by the Minister of Finance shall be repealed:

1. Circular 35/2010/TT-BTC dated March 12, 2010 guiding the export tax on wood and coke produced from all imported materials;

2. Circular 118/2011/TT-BTC dated 16 August 2011 providing guidelines on import duties and value added tax on imports of electricity projects;

3. Circular 10/2015/TT-BTC dated 29/01/2015 guiding the Decision 54/2014/QD-TTg on import tax exemption for components imported for manufacturing and assembling products. Medical care should be prioritized for research and manufacture.

Circular 95/2018/TT-BTC takes effect from 01/12/2018.

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