Official Dispatch No. 14300/BTC-VP of November 10, 2005, on correction of Official Letter No. 11684/BTC-TCT

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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:	14300/BTC-VP	Signer:	Dinh Van Nha
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	10/11/2005	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Land - Housing

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THE MINISTRY OF FINANCE ----------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
No. 14300/BTC-VP On correction of Official Letter No. 11684/BTC-TCT	Hanoi, November 10, 2005

To:

- Ministries, ministerial-level agencies, government-attached agencies;
- Provincial/municipal People’s Committees

The Finance Ministry hereby corrects the typing errors in Official Letter No. 11684/BTC-TCT of September 16, 2005, providing guidance on business income tax, as follows:

1. On the formula for determining expenses allocated for transferred land areas at Point 1 of Official Letter No. 11684/BTC-TCT of September 16, 2005:

Printed as:

Expense allocated for transferred land area	=	Total investment expense for infrastructure	x	Transferred land area
		Total land area assigned for project execution

Corrected as:

Expense allocated for transferred land area	=	Total investment expense for infrastructure	x	Transferred land area
		Total land area assigned for project execution (except for land area used for public purpose under the provisions of land law)

2. On the time of application prescribed in the last paragraph of Point 5.4.2 of Official Letter No. 11684/BTC-TCT:

Printed as: “This Official Letter shall apply to the determination of business income tax amounts of tax periods from 2005 on. Any problems arising in the course of implementation of the guidance in this Official Letter should be reported by provincial/municipal Tax Departments to the Finance Ministry for study and settlement.”

Corrected as: “Any problems arising in the course of implementation of the guidance in this Official Letter should be reported by provincial/municipal Tax Departments to the Finance Ministry for study and settlement.”

P.P. THE MINISTER OF FINANCE
DIRECTOR OF THE OFFICE

Dinh Van Nha

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Official Dispatch No. 14300/BTC-VP of November 10, 2005, on correction of Official Letter No. 11684/BTC-TCT

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