Thông tư 18/2009/TT-BTC

Circular No. 18/2009/TT-BTC of January 30, 2009, guiding implementation of fifty per cent reduction of value added tax rate in accordance with the list of goods on the preferential import tariff list.

Nội dung toàn văn Circular No. 18/2009/TT-BTC of January 30, 2009, guiding implementation of fifty per cent reduction of value added tax rate in accordance with the list of goods on the preferential import tariff list.


THE  MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------

No. 18/2009/TT-BTC

Hanoi, January 30, 2009

 

CIRCULAR

GUIDING IMPLEMENTATION OF FIFTY PER CENT REDUCTION OF VALUE ADDED TAX RATE IN ACCORDANCE WITH THE LIST OF GOODS ON THE PREFERENTIAL IMPORT TARIFF LIST

Pursuant to Law 13/2008/QH12 on Value Added Tax dated 3 June 2008;
Pursuant to Decree 123/2008/ND-CP of the Government dated 8 December 2008 on implementation of the
Law on Value Added Tax;
Pursuant to Decree 118/2008/ND-CP of the Government dated 27 November 2008 on functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to Decision 16/2009/QD-TTg of the Prime Minister of the Government dated 21 January 2009 issuing tax solutions for implementing the policy on stimulating investment and sales in order to alleviate the economic downturn and relieve hardship for enterprises
["Decision 76"];

The Ministry of Finance hereby provides guidelines for implementation of the reduction of fifty (50) per cent VAT rates applicable to a number of goods on the value added tariff list issued with Circular 131/2008/TT-BTC of the Ministry of Finance dated 26 December 2008 guiding implementation of VAT in accordance with the list of goods on the preferential import tariff list, as follows:

Article 1

To issue with this Circular the list of a number of goods entitled to a 50% reduction of VAT rates.

Goods entitled to a 50% reduction of VAT rates are marked V in the column "Goods entitled to reduction" on the list of the goods entitled to a 50% reduction of VAT rates.

Article 2

The provisions of Decision 16 and Circular 13/2009/TT-BTC of the Ministry of Finance dated 22 January 2009 on reduction of VAT for a number of goods and services in which enterprises are meeting difficulties, shall apply to goods not detailed in the list issued with this Circular and which fall into the category of goods entitled to a 50% reduction of VAT pursuant to Decision 16 and Circular 13.

Article 3

Other goods not guided in this Circular shall comply with Circular 131/2008/TT-BTC of the Ministry of Finance dated 26 December 2008 on implementation of VAT in accordance with the list of goods on the preferential import tariff list

Article 4

This Circular shall be of full force and effect from the date of its signing and shall apply to import goods1 customs declarations registered with the customs office as from 1 February 2009 up to the end of 31 December 2009,

If during implementation any inconsistency is detected between application of VAT rates to the same kind of import goods and goods for domestic production, business and sales, then the tax office and the customs office shall report to the Ministry of Finance for timely guidelines and uniform implementation .

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

 

 

FILE ATTACHED

 

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Loại văn bảnThông tư
Số hiệu18/2009/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành30/01/2009
Ngày hiệu lực30/01/2009
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
Tình trạng hiệu lựcHết hiệu lực 13/01/2010
Cập nhật15 năm trước
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Lược đồ Circular No. 18/2009/TT-BTC of January 30, 2009, guiding implementation of fifty per cent reduction of value added tax rate in accordance with the list of goods on the preferential import tariff list.


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    Circular No. 18/2009/TT-BTC of January 30, 2009, guiding implementation of fifty per cent reduction of value added tax rate in accordance with the list of goods on the preferential import tariff list.
    Loại văn bảnThông tư
    Số hiệu18/2009/TT-BTC
    Cơ quan ban hànhBộ Tài chính
    Người kýĐỗ Hoàng Anh Tuấn
    Ngày ban hành30/01/2009
    Ngày hiệu lực30/01/2009
    Ngày công báo...
    Số công báo
    Lĩnh vựcThuế - Phí - Lệ Phí, Xuất nhập khẩu
    Tình trạng hiệu lựcHết hiệu lực 13/01/2010
    Cập nhật15 năm trước

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            Văn bản gốc Circular No. 18/2009/TT-BTC of January 30, 2009, guiding implementation of fifty per cent reduction of value added tax rate in accordance with the list of goods on the preferential import tariff list.

            Lịch sử hiệu lực Circular No. 18/2009/TT-BTC of January 30, 2009, guiding implementation of fifty per cent reduction of value added tax rate in accordance with the list of goods on the preferential import tariff list.