Thông tư 127/2004/TT-BTC

Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration

Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration đã được thay thế bởi Circular No. 32/2007/TT-BTC of April 09, 2007 on value added tax providing guidelines for implementation of decrees of The Government 148-2004-Nd-Cp dated 23 July 2004 and 156-2005-ND-CP dated 15 December 2005 implementing the law on value added tax and the law on amendments to The Law On Value Added Tax và được áp dụng kể từ ngày 04/06/2007.

Nội dung toàn văn Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration


THE MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 127/2004/TT-BTC

Hanoi, December 27, 2004

 

CIRCULAR

AMENDING THE FINANCE MINISTRY’S CIRCULAR NO. 127/2003/TT-BTC OF DECEMBER 22, 2003, AND CIRCULAR NO. 84/2004/TT-BTC OF AUGUST 18, 2004, ON VAT DECLARATION FORMS AND GUIDANCE FOR COMPLETION OF VAT DECLARATIONS

Pursuant to Value Added Tax (VAT) Law No. 02/1997/QH9 of May 10, 1997;
Pursuant to Law No. 07/2003/QH11 at June 17, 2003 Amending and Supplementing a Number of Articles of the VAT Law;
Pursuant to 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, and Decree No. 148/2004/ND-CP of July 23, 2004, amending and supplementing 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;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;

The Finance Ministry hereby guides the VAT declaration forms and the completion of VAT declarations (issued together with this Circular), in replacement of the VAT declaration form (Form No. 01/GTGT), the explanation of the monthly VAT declaration (Form No. 01B/GTGT), annual VAT adjustment declaration form (Form No. 11/GTGT), issued together with the Finance Ministry’s Circular No. 84/2004/TT-BTC of August 18, 2004, amending and supplementing Circular No. 120/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, which details the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law; in replacement of the VAT declaration form (Form No. 01-GTGT-TKTN), the explanation of VAT adjustment declaration (Form No. 02-GTGT-TKTN), issued together with the Finance Ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, guiding the implementation of the Prime Minister’s Decision No. 197/2003/QD-TTg of September 23, 2003 on experimental application of the mechanism whereby business establishments declare and pay taxes by themselves.

This Circular takes effect 15 days after its publication in “CONG BAO.”

In the course of implementation, if any problems arise, business establishments are requested to promptly report them to the Finance Ministry for explanation or additional guidance.

FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

 

ATTACH FILE

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 127/2004/TT-BTC

Loại văn bảnThông tư
Số hiệu127/2004/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành27/12/2004
Ngày hiệu lực22/01/2005
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí
Tình trạng hiệu lựcHết hiệu lực 04/06/2007
Cập nhật4 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 127/2004/TT-BTC

Lược đồ Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration


Văn bản bị thay thế

    Văn bản hiện thời

    Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration
    Loại văn bảnThông tư
    Số hiệu127/2004/TT-BTC
    Cơ quan ban hànhBộ Tài chính
    Người kýTrương Chí Trung
    Ngày ban hành27/12/2004
    Ngày hiệu lực22/01/2005
    Ngày công báo...
    Số công báo
    Lĩnh vựcThuế - Phí - Lệ Phí
    Tình trạng hiệu lựcHết hiệu lực 04/06/2007
    Cập nhật4 năm trước

    Văn bản gốc Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration

    Lịch sử hiệu lực Circular No.127/2004/TT-BTC of December 27, 2004 amending the finance ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, and Circular No. 84/2004/TT-BTC of August 18, 2004, on vat declaration forms and guidance for completion of vat declaration