VietnameseOfficial Dispatch No. 3150 TCT/PCCS of September 27, 2004, On effect of Official Letter No. 4575 TC/TCT
ATTRIBUTE
Official Dispatch No. 3150 TCT/PCCS of September 27, 2004, On effect of Official Letter No. 4575 TC/TCT
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 3150/TCT/PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 27/09/2004 | 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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Effect status: Known
THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 3150/TCT/PCCS On effect of Official Letter No. 4575 TC/TCT | Hanoi, September 27, 2004 |
To: Provincial/ municipal Tax Departments
Recently, some provincial/municipal Tax Departments have inquired about the effect of the Finance Ministry’s Official Letter No. 4575 TC/TCT of April 29, 2004, detailing some contents on value added tax (VAT). Concerning this matter, the General Department of Taxation gives opinions as follows:
Since the Ministry of Finance’s Official Letter No. 4575 TC/TCT of April 29, 2004, detailing some contents of Circular No. 120/2003/TT-BTC of December 12, 2003, which guides the implementation of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law amending and supplementing a number of articles of the VAT Law, it takes effect as from the effective date of Circular No. 120/2003/TT-BTC, which is January 1, 2004.
If before the date of circulation of Official Letter No. 4575 TC/TCT, business establishments being post, insurance, lottery, air ticket or mobile prepaid card sale agents had applied the set prices, enjoyed commissions and paid VAT according to the guidance at Point 2, Section II, Part C of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, they shall not be re-handled.
The General Department of Taxation hereby notifies the provincial/municipal Tax Departments of the above guidance for knowledge and implementation.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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