Hệ thống pháp luật

THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------

No. 92/1997/TT-BTC

Hanoi, December 25, 1997

 

CIRCULAR

ON AMENDMENTS AND SUPPLEMENTS TO CIRCULAR No.73-TC/TCT OF OCTOBER 20, 1997 OF THE MINISTRY OF FINANCE GUIDING THE REGULATIONS ON INVOICES AND DOCUMENTS RELATED TO GOODS CIRCULATED ON THE MARKET

The Ministry of Finance issued on October 20, 1997 Circular No.73-TC/TCT guiding the regulations on invoices and documents related to goods circulated on the market, to make its more suitable to the practical situation, the Ministry of Finance hereby provides a number of amendments and supplements as follows:

1. Point 3, Section I is amended as follows:

Invoices and documents defined in this Circular include: sale invoices, invoices-cum-delivery bills, delivery bills-cum-internal transport decisions, tax collection receipts, money receipts, tickets and stamps, which must be the originals issued uniformly by the Ministry of Finance or by the concerned enterprises with the approval of the Ministry of Finance (the General Department of Taxation). Other documents such as economic contracts (including purchase-sale contracts, contracts for subcontracted production, goods exchange contracts...), delivery orders, transfer orders.., if they are duplicates or copies, must be stamped with seal by the concerned enterprises certifying that they are true copies of the originals.

2. To cross out the whole Point 8, Clause A, Section II.

3. To cross out the following paragraph: "Farmers or fishermen who transport a big quantity or agricultural, forest or aquatic products, which they have directly produced or exploited, out of the production locality without certification from the communal People's Committee, shall have to pay turnover tax and profit tax on circulation".

This Circular takes effect after its signing.

...

...

...

Please sign up or sign in to your Pro Membership to see English documents.



 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Vu Mong Giao

 

 

HIỆU LỰC VĂN BẢN

Circular No. 92/1997/TT-BTC of December 25, 1997 on amendments and supplements to Circular No.73-TC/TCT of October 20, 1997 of The Ministry of Finance guiding the regulations on invoices and documents related to goods circulated on the market

  • Số hiệu: 92/1997/TT-BTC
  • Loại văn bản: Thông tư
  • Ngày ban hành: 25/12/1997
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Vũ Mộng Giao
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 25/12/1997
  • Tình trạng hiệu lực: Ngưng hiệu lực
Tải văn bản