Thông tư 91/2000/TT-BTC

Circular No.91/2000/TT-BTC of September 06, 2000 guiding the implementation of The Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on the exemption of value added tax and enterprise income tax on farm produce circulation in order to encourage consumption thereof

Nội dung toàn văn Circular No.91/2000/TT-BTC of September 06, 2000 guiding the implementation of The Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on the exemption of value added tax and enterprise income tax on farm produce circulation in order to encourage consumption thereof


THE MINISTRY OF FINANCE
-------

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

No: 91/2000/TT-BTC

Hanoi, September 06, 2000

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENTS RESOLUTION No. 09/2000/NQ-CP OF JUNE 15, 2000 ON THE EXEMPTION OF VALUE ADDED TAX AND ENTERPRISE INCOME TAX ON FARM PRODUCE CIRCULATION IN ORDER TO ENCOURAGE CONSUMPTION THEREOF

Pursuant to the Governments Decree No. 28/1998/ND-CP of May 11, 1998 detailing the implementation of the Value Added Tax Law;
Pursuant to the Governments Decree No. 30/1998/ND-CP of May 13, 1998 detailing the implementation of the Enterprise Income Tax Law;
Pursuant to Point 3a, Part II of the Governments Resolution No. 09/2000/NQ-CP of June 15, 2000 on a number of guidelines and policies on economic restructure and consumption of the farm produce, entitled to the application of: "Exemption of tax on lot trading of the farm produce goods",
The Finance Ministry hereby guides the implementation as follows:

1. Organizations and individuals engaged in lot trading (referred collectively to as the establishments engaged in lot trading) shall not have to pay value added tax (VAT) nor enterprise income tax (EIT) on activities of lot trading of assorted goods being home-made unprocessed farm produce.

The home-made unprocessed farm produce goods of various kinds include:

+ Plantation products such as paddy, maize, potato, cassava; fresh vegetables, tubers and fruits of various kinds; planted forest products such as timber trees and oily trees.

+ Husbandry products such as livestock and poultry of various kinds, poultry eggs, aquatic products.

2. Farm produce goods entitled to exemption of VAT and EIT in the circulation stage (lot trading), when being transported en route, must be accompanied with receipts or list of purchased goods as prescribed.

3. This Circular takes effect after its signing. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Finance Ministry for additional guidance.

FOR THE MINISTER OF FINANCE
VICE MINISTER




Vu Van Ninh

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 91/2000/TT-BTC

Loại văn bảnThông tư
Số hiệu91/2000/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành06/09/2000
Ngày hiệu lực06/09/2000
Ngày công báo...
Số công báo
Lĩnh vựcThương mại, Thuế - Phí - Lệ Phí
Tình trạng hiệu lựcKhông còn phù hợp
Cập nhật12 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 91/2000/TT-BTC

Lược đồ Circular No.91/2000/TT-BTC of September 06, 2000 guiding the implementation of The Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on the exemption of value added tax and enterprise income tax on farm produce circulation in order to encourage consumption thereof


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị thay thế

        Văn bản hiện thời

        Circular No.91/2000/TT-BTC of September 06, 2000 guiding the implementation of The Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on the exemption of value added tax and enterprise income tax on farm produce circulation in order to encourage consumption thereof
        Loại văn bảnThông tư
        Số hiệu91/2000/TT-BTC
        Cơ quan ban hànhBộ Tài chính
        Người kýVũ Văn Ninh
        Ngày ban hành06/09/2000
        Ngày hiệu lực06/09/2000
        Ngày công báo...
        Số công báo
        Lĩnh vựcThương mại, Thuế - Phí - Lệ Phí
        Tình trạng hiệu lựcKhông còn phù hợp
        Cập nhật12 năm trước

        Văn bản thay thế

          Văn bản được dẫn chiếu

            Văn bản hướng dẫn

              Văn bản được hợp nhất

                Văn bản gốc Circular No.91/2000/TT-BTC of September 06, 2000 guiding the implementation of The Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on the exemption of value added tax and enterprise income tax on farm produce circulation in order to encourage consumption thereof

                Lịch sử hiệu lực Circular No.91/2000/TT-BTC of September 06, 2000 guiding the implementation of The Government’s Resolution No. 09/2000/NQ-CP of June 15, 2000 on the exemption of value added tax and enterprise income tax on farm produce circulation in order to encourage consumption thereof

                • 06/09/2000

                  Văn bản được ban hành

                  Trạng thái: Chưa có hiệu lực

                • 06/09/2000

                  Văn bản có hiệu lực

                  Trạng thái: Có hiệu lực