Quyết định 236/2003/QĐ-BTC
DECISION No. 236/2003/QD-BTC OF DECEMBER 31, 2003 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
Thuộc tính văn bản
- Số ký hiệu
- 236/2003/QĐ-BTC
- Loại văn bản
- Bản dịch văn bản
- Cơ quan ban hành
- Bộ Tài chính
- Ngày ban hành
- 31/12/2003
- Ngày có hiệu lực
- 23/01/2004
- Ngày hết hiệu lực
- 26/09/2004
- Tình trạng hiệu lực
- Hết hiệu lực toàn bộ
- Phạm vi
- Trung ương
- Lĩnh vực
- Chưa phân loại
- Chức danh người ký
- Thứ trưởng
- Người ký
- Trương Chí Trung
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