Circular No. 91/1997/TT/BTC dated December 19, 1997 of the Ministry of Finance amending and supplementing Circular No.86/1997/TT-BTC dated November 26, 1997 of the Ministry of Finance guiding the payment of tax on the telecommunications surchage collected at hotels

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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:	91/1997/TT/BTC	Signer:	Le Thi Bang Tam
Type:	Circular	Expiry date:	Updating
Issuing date:	19/12/1997	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

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------
No. 91/1997/TT-BTC	Hanoi, December 19, 1997

CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR No.86/1997/TT-BTC OF NOVEMBER 26, 1997 OF THE MINISTRY OF FINANCE GUIDING THE PAYMENT OF TAX ON THE TELECOMMUNICATIONS SURCHAGE COLLECTED AT HOTELS

In furtherance of Decision No.477-TTg of July 3, 1997 of the Prime Minister on the telecommunications surchage collected at hotels, the Ministry of Finance issued Circular No.86/1997/TT-BTC of November 26, 1997 guiding the implementation thereof. In order to ensure the full implementation of such Circular in strict compliance with law and the above-said Prime Minister's Decision, the Ministry of Finance hereby provides the following amendments and supplements to Circular No.86/1997/TT-BTC of November 26, 1996:

1. The Circular's legal ground is supplemented with the following:

"- Pursuant to the Law on Foreign Investment in Vietnam of November 12, 1996; Pursuant to Decree No.12-CP of February 18, 1997 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam."

Item b, Point 2 of the Circular is supplemented with the following:

"For foreign-invested enterprises and the foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam, the profit tax shall be paid at the profit tax rate prescribed in their investment licenses. In cases where the investment licenses do not prescribe the profit tax rate, the provisions of the Law on Foreign Investment in Vietnam shall apply".

2. Other guiding provisions of Circular No.86/1997/TT-BTC of November 26, 1997 of the Ministry of Finance shall continue to apply.

This Circular takes effect from August 3, 1997. Any problems arising in the course of implementation shall be reported to the Ministry of Finance for timely supplements

FOR THE MINISTER OF FINANCE
VICE MINISTER

Le Thi Bang Tam

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Circular No. 91/1997/TT/BTC dated December 19, 1997 of the Ministry of Finance amending and supplementing Circular No.86/1997/TT-BTC dated November 26, 1997 of the Ministry of Finance guiding the payment of tax on the telecommunications surchage collected at hotels

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VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Circular No. 86/1997/TT/BTC dated November 26, 1997 of the Ministry of Finance guiding the payment of tax for the telecommunications surcharge collected at hotels

Decision No. 285/TCHQ-QD dated November 20, 1997 of the General Department of Customs promulgating the regulation on determining prices for calculation of import-export taxes