Title: Circular 04/2019/TT-BTC repealing some Circulars in the field of export tax and import tax promulgated by the Ministry of Finance

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 18-01-2019

887/5000

This Circular annulled two legal documents issued by the Minister of Finance.

In particular, the Circular No. 61/2010 / TT-BTC dated April 21, 2010 of the Minister of Finance instructing the exemption of import tax for farming receivers is granted to fishermen. At the same time, the Circular No. 11/2012 / TT-BTC dated February 4, 2012 of the Minister of Finance instructing the exemption of export tax on goods and construction materials brought from the domestic market into the area Non-tariff to build, repair and maintain general technical and social infrastructure in the non-tariff area.

The two circulars above are effective from 2010 and 2012, after a period of application has expired under the decision of the Government. Implementing the Law on Promulgation of Legal Documents, the Ministry of Finance issued Circular No. 04/2019 / TT-BTC to abolish the above-mentioned documents.

The Circular takes effect from March 4, 2019.

 

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