- 1Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2Law No. 07/2003/QH11 of June 17, 2003, amending and supplementing a number of articles of the value added tax law
- 3Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 4Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 72/2004/QD-BTC | Hanoi, August 31, 2004 |
DECISION
TEMPORARILY ADJUSTING THE TIME LIMIT FOR PAYMENT OF VAT ON FERTILIZERS AT IMPORTATION STAGE
THE MINISTER OF FINANCE
Pursuant to the Law Amending and Supplementing a Number of Articles of the Value Added Tax (VAT) 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 defining 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 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government Office's Official Dispatch No. 162/TB-VPCP of August 19, 2004 announcing the Prime Minister's conclusions on measures to stabilize the petrol and oil, construction steel and fertilizer markets,
DECIDES:
Article 1.- To temporarily adjust the time limit for payment of VAT on fertilizers at importation stage to 90 days, counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.
In cases where enterprises import fertilizers before the effective date of this Decision, if the time limit for VAT payment has not yet expired, such time limit shall also be extended to 90 days counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.
Article 2.- Fertilizer-importing enterprises and the provincial/municipal Customs Departments shall have to implement this Decision.
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FOR THE FINANCE MINISTER
VICE MINISTER
Nguyen Ngoc Tuan
Decision No. 72/2004/QD-BTC of August 31, 2004 temporarily adjusting the time limit for payment of vat on fertilizers at importation stage
- Số hiệu: 72/2004/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 31/08/2004
- Nơi ban hành: Bộ Tài chính
- Người ký: Nguyễn Ngọc Tuấn
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 26/09/2004
- Tình trạng hiệu lực: Đã biết