Circular No. 81/1997/TT-BTC of November 08, 1997 providing additional guidance to Circular No.75-TC/TCT of October 30, 1997 on the rates for converting foreign currencies into Vietnam Dong as basis for determining prices for calculation of taxes on export and import goods đã được thay thế bởi Circular No. 172/1998/TT-BTC of December 22, 1998, providing guidelines for implementation of Decrees 54-CP dated 28 August 1993 and 94/1998/ND-CP dated 17 November 1998 of the Government making detailed provisions for implementation of the Law on import and export duties and Laws on amendment of and addition to the Law on import and export duties. và được áp dụng kể từ ngày 01/01/1999.
Nội dung toàn văn Circular No. 81/1997/TT-BTC of November 08, 1997 providing additional guidance to Circular No.75-TC/TCT of October 30, 1997 on the rates for converting foreign currencies into Vietnam Dong as basis for determining prices for calculation of taxes on export and import goods
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THE
MINISTRY OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No: 81/1997/TT-BTC |
Hanoi, November 08, 1997 |
CIRCULAR
PROVIDING ADDITIONAL GUIDANCE TO CIRCULAR No.75-TC/TCT OF OCTOBER 30, 1997 ON THE RATES FOR CONVERTING FOREIGN CURRENCIES INTO VIETNAM DONG AS BASIS FOR DETERMINING PRICES FOR CALCULATION OF TAXES ON EXPORT AND IMPORT GOODS
Pursuant to the tax laws and
ordinances currently in force;
Pursuant to the Law on Foreign Investment in Vietnam;
After consulting the State Bank, the Ministry of Finance issued on October 30, 1997 Circular No.75-TC/TCT guiding the rates for converting foreign currencies into Vietnam Dong for tax payment and State budget collections. The Ministry of Finance now provides the following additional guidance:
1. The rates for converting foreign currencies into Vietnam Dong for payment of taxes and State budget collections according to the average actual buying and selling rates on the inter-bank foreign currency market which are announced by the State Bank of Vietnam (on the Nhan Dan daily) at the time of budget remittance shall apply to the tax payment and State budget collections inside the country.
2. For export tax and import tax: The exchange rates as basis for determining prices for calculation of tax on export goods and import goods shall be the average actual buying and selling rates on the inter-bank foreign currency market which are announced by the State Bank of Vietnam on the Nhan Dan daily. The rates announced on Nhan Dan daily on any day shall be applied to tax calculation for the export goods and import goods declarations registered with the tax agency on that day.
3. If on a certain day the Nhan Dan daily is not published (or it is published without announcing exchange rates), the tax calculation rates for that day shall be the rates announced on the previous day.
This Circular and Circular No.75-TC/TCT of October 30, 1997 of the Ministry of Finance shall take effect on the same date.
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FOR
THE MINISTER OF FINANCE VICE MINISTER |
