Công văn 3150TCT/PCCS

To: Provincial/ municipal Tax Departments

Recently, some provincial/municipal Tax Departments have inquired about the effect of the Finance Ministry’s Official Letter No. 4575 TC/TCT of April 29, 2004, detailing some contents on value added tax (VAT). Concerning this matter, the General Department of Taxation gives opinions as follows:

Since the Ministry of Finance’s Official Letter No. 4575 TC/TCT of April 29, 2004, detailing some contents of Circular No. 120/2003/TT-BTC of December 12, 2003, which guides the implementation of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law amending and supplementing a number of articles of the VAT Law, it takes effect as from the effective date of Circular No. 120/2003/TT-BTC which is January 1, 2004.

If before the date of circulation of Official Letter No. 4575 TC/TCT, business establishments being post, insurance, lottery, air ticket or mobile prepaid card sale agents had applied the set prices, enjoyed commissions and paid VAT according to the guidance at Point 2, Section II, Part C of the Finance Ministry’s Circular No. 120/2003/TT-BTC of December 12, 2003, they shall not be re-handled.

The General Department of Taxation hereby notifies the provincial/municipal Tax Departments of the above guidance for knowledge and implementation.