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

Summary
Content
Status
Vietnamese
Related documents
Diagram
Download

Error message

Font size:

ATTRIBUTE

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

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:

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

This feature is available to English or Advanced account holders. Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Please log in to a subscriber account to see the full text. Don’t have an account? Register here

Processing, please wait...

You are not logged in.

This feature is available to Advanced account holders. Please log in to access detailed information on Related documents.

If you do not have an account, please register here!

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

Official Gazette

Others

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers

For further support, please call 19006192

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

ATTRIBUTE

VIETNAMESE DOCUMENTS

ENGLISH DOCUMENTS

SAME CATEGORY

Resolution No. 34/2026/NQ-CP dated June 30, 2026 of the Government on extension of the period of application of preferential import duty, environmental protection tax, and value-added tax applicable to gasoline and oil, raw materials for gasoline and oil production, and aviation fuel

Decree No. 245/2026/ND-CP dated June 27, 2026 of the Government on extension of deadlines for payment of value-added tax, corporate income tax, personal income tax and land rental in 2026

Circular No. 128/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 164/2003/ND-CP dated December 22, 2003 detailing the implementation of the Law on enterprise income tax

Decree No. 164/2003/ND-CP dated December 22, 2003 of the Government detailing the implementation of the Law on enterprise income tax

Circular No. 127/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of the Prime Minister’s Decision No. 197/2003/QD-TTg dated September 23, 2003 on experimental application of mechanism of self-assessment of tax by production and/or business establishments