Thông tư 53/2002/TT-BTC

Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities

Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities đã được thay thế bởi Circular No. 95/2005/TT-BTC promulgated by the Ministry of Finance, guiding the implementation of the provisions of law on registration fees. và được áp dụng kể từ ngày 25/11/2005.

Nội dung toàn văn Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
------------

No: 53/2002/TT-BTC

Hanoi, June 25, 2002

 

CIRCULAR

GUIDING THE AMENDMENT OF THE FINANCE MINISTRY�S CIRCULAR No. 24/2002/TT-BTC OF MARCH 20, 2002 ON THE IMPLEMENTATION OF TAX OBLIGATIONS FOR FINANCIAL LEASING ACTIVITIES

Pursuant to the Government’s Decree No. 16/2001/ND-CP of May 2, 2001 on the organization and operation of financial leasing companies, the Ministry of Finance issued Circular No. 24/2002/TT-BTC of March 20, 2002 guiding the implementation of tax obligations for financial leasing activities. In order to suit business characteristics of financial leasing activities, the Ministry of Finance hereby guides the amendment thereof as follows:

1. To replace Point 2, Section III of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 with new Point 2 as follows:

Pursuant to Clause 3, Article 22 of the Government’s Decree No. 16/2001/ND-CP of May 2, 2001, when the ownership over the leased assets of financial leasing companies is transferred to the lessees (upon the expiry of the leasing term), the lessees shall not have to pay registration fees. The lessees, when making the declaration of registration fees with tax agencies, shall have to supply the following dossiers:

- The financial leasing contracts signed between the lessors and the lessees as prescribed in Article 17 of the Government’s Decree No. 16/2001/ND-CP of May 2, 2001 on the organization and operation of financial leasing companies.

- The records on liquidation of the financial leasing contracts signed between the lessors and the lessees.

- The certificates of the financial leasing companies ownership over the assets.

2. This Circular takes effect 15 days after its signing. In the course of implementation, if meeting with any troubles, organizations and individuals are requested to timely report them to the Ministry of Finance for study and settlement.

 

 

FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung

 

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Loại văn bảnThông tư
Số hiệu53/2002/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành25/06/2002
Ngày hiệu lực10/07/2002
Ngày công báo...
Số công báo
Lĩnh vựcTiền tệ - Ngân hàng, Thuế - Phí - Lệ Phí
Tình trạng hiệu lựcHết hiệu lực 25/11/2005
Cập nhật4 năm trước
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Lược đồ Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities


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          Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities
          Loại văn bảnThông tư
          Số hiệu53/2002/TT-BTC
          Cơ quan ban hànhBộ Tài chính
          Người kýTrương Chí Trung
          Ngày ban hành25/06/2002
          Ngày hiệu lực10/07/2002
          Ngày công báo...
          Số công báo
          Lĩnh vựcTiền tệ - Ngân hàng, Thuế - Phí - Lệ Phí
          Tình trạng hiệu lựcHết hiệu lực 25/11/2005
          Cập nhật4 năm trước

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                Văn bản gốc Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities

                Lịch sử hiệu lực Circular No. 53/2002/TT-BTC of June 25, 2002, guiding the amendment of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 on the implementation of tax obligations for financial leasing activities