Nội dung toàn văn Decision No. 95/2002/QD-BTC of August 15, 2002, on implementation of notices on lump-sum payment of tax at a fixed level for a definite period of time by medium- and small-sized business households
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 95/2002/QD-BTC |
Hanoi, August 15, 2002 |
DECISION
ON IMPLEMENTATION OF NOTICES ON LUMP-SUM PAYMENT OF TAX AT A FIXED LEVEL FOR A DEFINITE PERIOD OF TIME BY MEDIUM- AND SMALL-SIZED BUSINESS HOUSEHOLDS
THE MINISTER OF FINANCE
Pursuant to Article 13 of the Government’s Decree No. 79/2000/ND-CP of
December 29, 2000 detailing the implementation of the Value Added Tax (VAT)
Law;
Pursuant to Article 17 of the Government’s Decree No. 30/1998/ND-CP of May 13,
1998 detailing the implementation of the Enterprise Income Tax (EIT) Law;
In order to carry out the administrative reforms, practice thrift, create
favorable conditions for, and raise the sense of responsibility of, tax-paying
medium- and small-sized business households;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- The tax offices shall make notices on lump-sum payment of tax at a fixed level for a definite period of time by subjects being medium- and small-sized business households that have not yet implemented the accounting or invoice regime (the tax payment notice form is enclosed herewith).
Article 2.- To assign the General Department of Tax to guide, print, manage, and guide the use of, the notices on payment of tax at a fixed level for a definite period of time by the subjects mentioned in Article 1.
Article 3.- This Decision takes effect 15 days after its signing.
The provincial/municipal tax department The tax sub-department |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness |
Issued together with the Finance Ministry’s Decision No. 95/2002/QD-BTC of August 15, 2002 |
TAX PAYMENT NOTICE
(Applicable to medium- and small-sized business households that pay tax
at a fixed level for a definite period of time)
From: ................ (month) to ............. (month) of 200....
(Notice for the ......... time)
Name of business household owner: ............................................................
Production/business lines (commodities): ....................................................
Tax identification number:
Address:
Chapter: ...................... Category: ......................... Item: ..............................
Based on the business household’s taxable income, the percentage (%) of added value and enterprise income calculated on the turnover, set by the Tax Department, and the tax rates prescribed by the tax laws, the Tax Sub-Department hereby notifies the tax amount to be paid by the business household for between....... (month) and ....... (month) of ....... (year) as follows:
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Ordinal number (1) |
Norms (2) |
Total (3=4+5+6+7) |
Natural resource tax Section: 012 Sub-section: (4) |
VAT Section: 014 Sub-section: (5) |
EIT Section: 002 Sub-section: (6) |
Special consumption tax (SCT) Section: 015 Sub-section: (7) |
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1 |
Tax amount not yet paid in the previous period |
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2 |
Monthly payable tax amount |
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3 |
Payable tax amount of the whole period (monthly payable tax amount x constant number of months) |
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4 |
Total payable tax amount (4 = 1+3) |
Total payable tax amount in words: ............................
You are kindly requested to remit the tax amount not yet paid in the previous period (if any) and monthly payable tax amount into the State Treasury........., Account number:..….
Monthly tax payment deadline is: ...................... of the tax payment month.
If you fail to remit the tax on time, you shall be penalized for late payment according to the provisions of tax laws.
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Day..........month.............year |
