Quyết định 624/QD-BTC

Decision No. 624/QD-BTC of March 18, 2011 correcting the Ministry of Finance's Circular No. 09/2011/TT-BTC of January 21, 2011, guiding value-added tax and enterprise income tax on insurance business

Nội dung toàn văn Decision No. 624/QD-BTC correcting the Ministry of Finance's Circular No. 09


THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 624/QD-BTC

Hanoi, March 18, 2011

 

DECISION

CORRECTING THE MINISTRY OF FINANCE'S CIRCULAR NO. 09/2011/TT-BTC OF JANUARY 21, 2011, GUIDING VALUE-ADDED TAX AND ENTERPRISE INCOME TAX ON INSURANCE BUSINESS

THE MINISTER OF FINANCE

Pursuant to June 3, 2008 Law No. 17/ 2008/QH12 on Promulgation of Legal Documents;
Pursuant to the Government's Decree No. 100/2010/ND-CP of September 28, 2010 on Cong Bao;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27. 2008. defining junctions, tasks, powers and organizational structure of the Ministry of Finance;
At The proposal of director of Tux Policy Department.

DECIDES:

Article 1: To correct some points of the Ministry of Finance's Circular No. 09/2011/TT-BTC of January 21.2011. guiding value- added tax and enterprise income tax on insurance business, as follows:

Point b, Clause 2, Article 9 was written as:

"When collecting insurance premiums, each co-insurance enterprise shall issue value-added invoices to customers based on its received premium amount and declare and pay value-added tax according to regulations. In case a co-insurance enterprise is authorized to collect insurance premiums on behalf of others or there is only one enterprise undersigning the policy. regulations applicable to cases of authorized collection guided in Item d. Clause 2, Article 9 of this Circular apply.

When buying goods or services for indemnification or paying other expenses related to co-insurance policies, insurance enterprises shall declare and credit input value-added tax for value-added invoices bearing their names, addresses and tax identification numbers and conduct cost accounting under regulations. In case co­insurance enterprises authorize the enterprise that has undersigned the policy to pay these expenses, they shall comply with regulations applicable to cases of authorized payment guided in Item d. Clause 2, Article 9 of this Circular."

Now it is corrected into:

"When collecting insurance premiums, each co-insurance enterprise shall issue value-added invoices to customers based on its received premium amount and declare and pay value-added tax according to regulations. In case a co-insurance enterprise is authorized to collect insurance premiums on behalf of others or there is only one enterprise undersigning the policy, regulations applicable to cases of authorized collection guided at Point c. Clause 2, Article 9 of this Circular apply.

When buying goods or services for indemnification or paying other expenses related to co-insurance policies, insurance enterprises shall declare and credit input value-added tax for value-added invoices bearing their names, addresses and tax identification numbers and conduct cost accounting under regulations. In case co-insurance enterprises authorize the enterprise that has undersigned the policy to pay these expenses, they shall comply with regulations applicable to cases of authorized payment guided at Point c, Clause 2. Article 9 of this Circular.

Article 2. This Decision takes effect on the effective date of Circular No. 09/2011/TT-BTC and constitutes an integral part of Circular No. 09/201l/TT-BTC-

 

 

UNDER THE AUTHORIZATION OF
THE MINISTER OF FINANCE
CHIEF OF OFFICE




Nguyen Duc Chi

 

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Số hiệu 624/QD-BTC
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Ngày ban hành 18/03/2011
Ngày hiệu lực 07/03/2011
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Decision No. 624/QD-BTC correcting the Ministry of Finance's Circular No. 09
Loại văn bản Quyết định
Số hiệu 624/QD-BTC
Cơ quan ban hành Bộ Tài chính
Người ký Nguyễn Đức Chi
Ngày ban hành 18/03/2011
Ngày hiệu lực 07/03/2011
Ngày công báo ...
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Lĩnh vực Doanh nghiệp, Thuế - Phí - Lệ Phí, Bảo hiểm
Tình trạng hiệu lực Còn hiệu lực
Cập nhật 11 năm trước

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