Decision No. 95/2002/QD-BTC dated August 15, 2002 of the Ministry of Finance on implementation of notices on lump-sum payment of tax at a fixed level for a definite period of time by medium- and small-sized business households

DECISION

ON IMPLEMENTATION OF NOTICES ON LUMP-SUM PAYMENT OF TAX AT A FIXED LEVEL FOR A DEFINITE PERIOD OF TIME BY MEDIUM- AND SMALL-SIZED BUSINESS HOUSEHOLDS

THE MINISTER OF FINANCE

Pursuant to Article 13 of the Government’s Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the Value Added Tax (VAT) Law;

Pursuant to Article 17 of the Government’s Decree No. 30/1998/ND-CP of May 13, 1998 detailing the implementation of the Enterprise Income Tax (EIT) Law;

In order to carry out the administrative reforms, practice thrift, create favorable conditions for, and raise the sense of responsibility of, tax-paying medium- and small-sized business households;
At the proposal of the General Director of Tax,

DECIDES:

Article 1.-The tax offices shall make notices on lump-sum payment of tax at a fixed level for a definite period of time by subjects being medium- and small-sized business households that have not yet implemented the accounting or invoice regime (the tax payment notice form is enclosed herewith).

Article 2.-To assign the General Department of Tax to guide, print, manage, and guide the use of, the notices on payment of tax at a fixed level for a definite period of time by the subjects mentioned in Article 1.

Article 3.-This Decision takes effect 15 days after its signing.

TAX PAYMENT NOTICE
(Applicable to medium- and small-sized business households that pay tax at a fixed level for a definite period of time)

From: ................ (month) to ............. (month) of 200....

(Notice for the ......... time)

Name of business household owner: ............................................................

Production/business lines (commodities): ....................................................

Tax identification number:

Address:

Chapter: ...................... Category: ......................... Item: ..............................

Based on the business household’s taxable income, the percentage (%) of added value and enterprise income calculated on the turnover, set by the Tax Department, and the tax rates prescribed by the tax laws, the Tax Sub-Department hereby notifies the tax amount to be paid by the business household for between....... (month) and ....... (month) of ....... (year) as follows:

Total payable tax amount in words: ............................

You are kindly requested to remit the tax amount not yet paid in the previous period (if any) and monthly payable tax amount into the State Treasury........., Account number:..….

Monthly tax payment deadline is: ...................... of the tax payment month.

If you fail to remit the tax on time, you shall be penalized for late payment according to the provisions of tax laws.