Nghị định 95/2002/ND-CP

Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law

Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law đã được thay thế bởi Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the value added Tax Law and the law amending and supplementing a number of articles of the value added Tax Law và được áp dụng kể từ ngày 01/01/2004.

Nội dung toàn văn Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law


THE GOVERNMENT
-------

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

No. 95/2002/ND-CP

Hanoi, November 11, 2002

DECREE

AMENDING AND SUPPLEMENTING CLAUSE 3, ARTICLE 1 OF THE GOVERNMENT’S DECREE No. 76/2002/ND-CP OF SEPTEMBER 13, 2002 WHICH AMENDS AND SUPPLEMENTS A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE No. 79/2002/ND-CP OF DECEMBER 29, 2000 DETAILING THE IMPLEMENTATION OF THE VALUE ADDED TAX (VAT) LAW

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Value Added Tax (VAT) Law No. 02/1997/QH9 of May 10, 1997;
Pursuant to Point 1, Section II of Resolution No. 50/2001/QH10 of November 29, 2001 of the Xth National Assembly, the 10th session, on the 2002 State budget estimates;
At the proposal of the Minister of Finance,

DECREES:

Article 1.- To amend and supplement Clause 3, Article 1 of the Government’s Decree No. 76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of the Government’s Decree No. 79/2000/ND-CP of December 29, 2000 which details the implementation of the VAT Law as follows:

"3. To amend Point d, Clause 1 of Article 9 on the deduction of input VAT as follows:

d/ Production and/or business establishments paying VAT by the tax deduction method shall be entitled to calculate the deducted input VAT amount at the rate of 1% of the prices of the goods and/or services purchased without added value invoices for:

- Goods being unprocessed agricultural, forest or aquatic products purchased by production and/or business establishments for the production and/or processing; soil; stones; sand; gravel and discarded materials, which are bought without invoices. The deduction of input VAT calculated on the prices of the goods being purchased unprocessed agricultural, forest or aquatic products as prescribed above shall not apply to cases of commercial operation or export.

Establishments purchasing the above-mentioned goods items must make purchasing vouchers and goods lists under the tax agencies’ guidance.

- VAT-liable goods and services purchased from production and/or business establishments that pay tax by the method of direct calculation on the added value with sale invoices; goods being unprocessed agricultural, forest or aquatic products, which are purchased from production establishments with added value invoices but not liable to VAT at the production stage; goods liable to special consumption tax, which are purchased by trading establishments from production establishments for sale; indemnities of insurance business activities."

Article 2.- This Decree takes implementation effect after its signing.

Article 3.- The Minister of Finance shall guide the implementation of this Decree.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Phan Van Khai

 

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Loại văn bảnNghị định
Số hiệu95/2002/ND-CP
Cơ quan ban hành
Người ký
Ngày ban hành11/11/2002
Ngày hiệu lực11/11/2002
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí
Tình trạng hiệu lựcHết hiệu lực 01/01/2004
Cập nhật5 năm trước
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Lược đồ Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law


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          Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law
          Loại văn bảnNghị định
          Số hiệu95/2002/ND-CP
          Cơ quan ban hànhChính phủ
          Người kýPhan Văn Khải
          Ngày ban hành11/11/2002
          Ngày hiệu lực11/11/2002
          Ngày công báo...
          Số công báo
          Lĩnh vựcThuế - Phí - Lệ Phí
          Tình trạng hiệu lựcHết hiệu lực 01/01/2004
          Cập nhật5 năm trước

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                  Văn bản gốc Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law

                  Lịch sử hiệu lực Decree of Government No.95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of The Government’s Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of The Government’s Decree No. 79/2002/ND-CP of December 29, 2000 detailing the implementation of the value added tax (VAT) Law