Nghị định 75/2002/NĐ-CP

THE GOVERNMENT

DECREES:

Article 1.- As from 2003, the business-license tax shall apply as follows:

1. Business organizations shall pay business-license tax at the following four levels: VND 3,000,000; VND 2,000,000; VND 1,500,000; and VND 1,000,000.

2. Individual business households shall pay business-license tax at the following six levels: VND 1,000,000; VND 750,000; VND 500,000; VND 300,000; VND 100,000; and VND 50,000.

The Ministry of Finance shall guide in detail the bases for calculating business-license tax to be applicable to business organizations and individual business households according to the above-said levels.

Article 2.- This Decree shall take implementation effect as from January 1, 2003 and replace the business-license tax levels prescribed in the Government�s Decree No. 52/CP of September 9, 1996.

Article 3.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decree.

On behalf of the Government
Prime Minister
PHAN VAN KHAI