Hệ thống pháp luật

THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 236/2003/QD-BTC

Hanoi, December 31, 2003

 

DECISION

TEMPORARILY ADJUSTING THE TIME LIMIT FOR PAYMENT OF VALUE ADDED TAX ON UREA FERTILIZER AT IMPORTATION STAGE

THE MINISTER OF FINANCE

Pursuant to the Law Amending and Supplementing a Number of Articles of the Value Added Tax Law;
Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government Office's Official Dispatch No. 5818/VPCP-KTTH of November 24, 2003 on handling the proposal on fertilizer business,

DECIDES:

Article 1.- To temporarily adjust the time limit for payment of value added tax on imported urea fertilizer at importation stage from 30 days to 60 days, counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.

Article 2.- The provisions in Article 1 shall apply to the whole volume of imported urea fertilizer arriving at Vietnamese ports from the effective date of this Decision to the end of December 31, 2004.

In cases where enterprises import urea fertilizer before the effective date of this Decision, if the time limit for VAT payment (30 days) has not yet expired, such time limit shall also be extended to 60 days counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.

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Article 4.- This Decision takes effect 15 days after its publication in the Official Gazette.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

HIỆU LỰC VĂN BẢN

Decision No. 236/2003/QD-BTC, temporarily adjusting the time limit for payment of value added tax on urea fertilizer at importation stage, promulgated by the Ministry of Finance

  • Số hiệu: 236/2003/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 31/12/2003
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trương Chí Trung
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 23/01/2004
  • Tình trạng hiệu lực: Ngưng hiệu lực
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