Nội dung toàn văn Decree No. 62-CP of October 23, 1996, of the Government amending points 9 and 10, Article 4 of Decree No.96-CP of December 27, 1995
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THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 62-CP |
Hanoi , October 23, 1996 |
DECREE
AMENDING POINTS 9 AND 10, ARTICLE 4 OF DECREE No.96-CP OF DECEMBER 27,
1995
THE GOVERNMENT
Pursuant to the Law on Organization of the
Government of September 30, 1992;
Pursuant to Decree No.96-CP of December 27, 1995 detailing the implementation
of the Law on Turnover Tax and the Law on Amendments and Supplements to a
Number of Articles of the Law on Turnover Tax;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- Point 9 and Point 10, Article 4 of Decree No.96-CP of December 27, 1995 of the Government detailing the implementation of the Law on Turnover Tax and the Law on Amendments and Supplements to a Number of Articles of the Law on Turnover Tax shall be amended as follows:
"9. A tax rate of 2% shall apply to the ship salvage service activities (survey, floating and towing).
10. A tax rate of 30% shall apply to piloting activities."
Article 2.- This Decree takes effect from the date of its signing.
The earlier provisions which are contrary to this Decree are now annulled.
Article 3.- The Ministers, the Heads of the ministerial-level agencies and the agencies attached to the Government, the Presidents of the People�s Committees of the provinces and cities directly under the Central Government shall have to implement this Decree.
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ON BEHALF OF THE GOVERNMENT |
