Circular No. 157/2009/TT-BTC of August 06, 2009, amending and supplementing the ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the law on tax administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of may 25, 2007, detailing the implementation of a number of articles of the law on tax administration
ATTRIBUTE
Circular No. 157/2009/TT-BTC of August 06, 2009, amending and supplementing the ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of a number of articles of the law on tax administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of may 25, 2007, detailing the implementation of a number of articles of the law on tax administration
Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 157/2009/TT-BTC | Signer: | Do Hoang Anh Tuan |
Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 06/08/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Tax - Fee - Charge |
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known
THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 157/2009/TT-BTC | Hanoi, August 06, 2009 |
CIRCULAR
AMENDING AND SUPPLEMENTING THE MINISTRY OF FINANCE’S CIRCULAR NO. 60/2007/TT-BTC OF JUNE 14, 2007, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 85/2007/ND-CP OF MAY 25, 2007, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to November 21, 2007 Law No. 04/2007/QH12 on Personal Income Tax;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value Added Tax;
Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration;
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;
The Ministry of Finance amends and supplements some contents of its Circular No. 60/2007/TT-BTC of June 14, 2007, as follows:
Pursuant to November 21, 2007 Law No. 04/2007/QH12 on Personal Income Tax;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value Added Tax;
Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration;
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;
The Ministry of Finance amends and supplements some contents of its Circular No. 60/2007/TT-BTC of June 14, 2007, as follows:
Article 1. To adjust and add expenses for authorized tax collection in paragraph 2, Section IV of Part D as follows:
“Depending on the practical situation of each locality, heads of tax agencies shall decide on appropriate expenses for authorized tax collection not exceeding 8% of the total tax amount collected by authorized collectors with respect to agricultural land use tax, house and land tax and taxes paid in fixed amounts (including also valued added tax and personal income tax of business households and individuals); not exceeding 1% of the total personal income tax amount collected (excluding personal income tax paid in fixed amounts by business households and individuals).”
Article 2. This Circular takes effect 45 days after the date of its signing.
Any problems arising in the course of implementation should be reported to the Ministry of Finance for study and revision as appropriate.
FOR THE MINISTER OF FINANCE VICE MINISTER Do Hoang Anh Tuan |
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
VIETNAMESE DOCUMENTS
ENGLISH DOCUMENTS
Others
Circular 157/2009/TT-BTC DOC (Word)
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192