Circular No.113/2002/TT-BTC of December 16, 2002 guiding the supplements To The Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002 which adjusts the license tax rates đã được thay thế bởi Circular No. 42/2003/TT-BTC of May 7, 2003, guiding the supplements and amendments to the Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002 guiding the implementation of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 on adjusting license tax levels và được áp dụng kể từ ngày 01/04/2003.
Nội dung toàn văn Circular No.113/2002/TT-BTC of December 16, 2002 guiding the supplements To The Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002 which adjusts the license tax rates
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THE
MINISTRY OF FINANCE |
OF VIET |
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No: 113/2002/TT-BTC |
, December 16, 2002 |
CIRCULAR
96/2002/TT-BTC OF OCTOBER 24, 2002 WHICH ADJUSTS THE LICENSE TAX RATES
In furtherance of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 adjusting the license tax rates, following its Circular No. 96/2002/TT-BTC of October 24, 2002, the Ministry of Finance hereby guides the supplements thereto as follows:
1. To supplement Item a, Point 1, Part I of Circular No. 96/2002/TT-BTC
- Enterprises which are members of whole branch-accounting enterprises and located in the provinces or centrally-run cities shall pay license tax at the rate of VND 3,000,000.
If the member enterprises have affiliated enterprises which conduct independent cost accounting, each of their affiliated independent cost-accounting enterprises shall pay license tax at the rate of VND 3,000,000; if the affiliated enterprises conduct dependent cost-accounting, they shall pay license tax at the rate of VND 2,000,000.
- Branches of the member enterprises in rural districts, urban districts and provincial towns shall pay license tax at the rate of VND 2,000,000.
- Business locations under the district branches, which, however, are located in places other than the locations of such branches, shall pay license tax at the rate of VND 1,000,000.
Particularly for commune culture-post offices, which have just acted as the bridges for the district post offices, receiving and delivering postal articles and parcels as well as letters and newspapers on behalf of the district post offices, and at the same time, serving people with propagative books and
2. To supplement Item d, Point 1, Part I of Circular No. 96/2002/TT-BTC
- Service groups as well as business shops and stores of cooperatives which provide technical services in direct service of agricultural production shall not have to pay license tax separately.
3. Regarding license tax applicable to assorted types of press: To continue to exempt license tax for assorted types of press (the printed press, the audio press and the visual press) according to the Governments Official Dispatch No. 237/CP-KHTH of March 25, 1998 on taxes applicable to press.
This Circular takes effect as from January 1, 2003.
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FOR THE MINISTER OF FINANCE |
