- 1Law No.02/2002/QH11 of December 16, 2002 Law amending and supplementing a number of articles of The Law on the promulgation of legal documents
- 2Decree of Government No. 104/2004/ND-CP of March 23, 2004 on the official gazette of the socialist republic of Vietnam
- 3Law No. 52-L/CTN of Novermber 12 ,1996, on the promulgation of legal documents
- 4Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
THE MINISTRY OF FINANCE | CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM |
No.: 3027/QD-BTC | Hanoi, December 03, 2009 |
DECISION
ON CORRECTING THE FINANCE MINISTRY’S CIRCULAR NO. 130/2008/TT-BTC OF DECEMBER 26, 2008, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF BUSINESS INCOME TAX LAW NO. 14/2008/QH12, AND GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 124/2008/ND-CP OF DECEMBER 11, 2008, WHICH DETAILS THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON BUSINESS INCOME TAX
THE MINISTER OF FINANCE
Pursuant to November 12, 1996 Law on Promulgation of Legal Documents; December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;
Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on the Official Gazette of the Socialist Republic of Vietnam; and the Government’s Decree No. 151/2005/ND-CP of December 27, 2005;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of the General Department of Taxation,
DECIDES:
Article 1. To correct the second em rule, Point 1.3, Clause 1, Section III, Part H of the Finance Ministry’s Circular No. 130/2008/TT-BTC of December 26, 2008, guiding the Business income tax as follows:
- Already published:
“1. Tax exemption for 4 years and a 50% reduction of payable tax amounts for 9 subsequent years are applicable to:
1.3. Enterprises newly established under investment projects on:
- Development of water plants, hydropower plants, water supply and drainage systems; bridges, roads, railways; airports, seaports, river ports; airfields, stations and other infrastructure works of special importance as decided by the Prime Minister.”
- Now corrected as follows:
“1. Tax exemption for 4 years and a 50% reduction of payable tax amounts for 9 subsequent years are applicable to:
1.3. Enterprises newly established under investment projects on:
- Development of water plant, electricity plants, water supply and drainage systems; bridges, roads, railways; airports, seaports, river ports; airfields, stations and other infrastructure works of special importance as decided by the Prime Minister.”
Article 2. This Decision takes effect 45 days from the date of its signing and applies from the 2009 tax period.
| AUTHORIZED BY THE MINISTER OF FINANCE |
- 1Circular No. 130/2008/TT-BTC of December 26, 2008, guiding the implementation of a number of articles of Enterprise Income Tax Law No. 14/2008/QH12, and guiding the implementation of the Governments Decree No. 124/2008/ ND-CP of December 11, 2008, which details the implementation of a number of articles of the Law on Enterprise Income Tax.
- 2Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 3Decree of Government No. 104/2004/ND-CP of March 23, 2004 on the official gazette of the socialist republic of Vietnam
- 4Law No. 52-L/CTN of Novermber 12 ,1996, on the promulgation of legal documents
Decision No. 3027/QD-BTC of December 03, 2009, on correcting the Finance Ministry’s Circular No. 130/2008/TT-BTC of December 26, 2008, guiding the implementation of a number of articles of business Income Tax Law no. 14/2008/QH12, and guiding the implementation of the Government’s Decree No. 124/2008/ND-CP of December 11, 2008, which details the implementation of a number of articles of the law on business income tax
- Số hiệu: 3027/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 03/12/2009
- Nơi ban hành: Bộ Tài chính
- Người ký: Nguyễn Đức Chi
- Ngày công báo: Đang cập nhật
- Số công báo: Dữ liệu đang cập nhật
- Ngày hiệu lực: 17/01/2010
- Tình trạng hiệu lực: Chưa xác định