VietnameseDecision No. 236/2003/QD-BTC dated December 31, 2003 of the Ministry of Finance temporarily adjusting the time limit for payment of Value Added Tax on Urea fertilizer at importation stage
ATTRIBUTE
Decision No. 236/2003/QD-BTC dated December 31, 2003 of the Ministry of Finance temporarily adjusting the time limit for payment of Value Added Tax on Urea fertilizer at importation stage
| 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: | 236/2003/QD-BTC | Signer: | Truong Chi Trung |
| Type: | Decision | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 31/12/2003 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------ |
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.
Article 3.- Enterprises importing urea fertilizer and the provincial/municipal Customs Departments shall have to implement this Decision.
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 |
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