Nội dung toàn văn Official Dispatch No. 350 TCT/PCCS, Subject: completion of VAT and BIT declarati
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 350 TCT/PCCS | Hanoi, January 25, 2005 |
To: Provincial/municipal Tax Departments
On December 27, 2004, the Finance Ministry issued Circular No. 127/2004/TT-BTC amending its Circular No. 127/2003/TT-BTC of December 22, 2003 and Circular No. 84/2004/TT-BTC of August 18, 2004 on value added tax (VAT) declaration forms and guidance on the completion thereof; and Circular No. 128/2004/TT-BTC amending its Circular No. 127/2003/TT-BTC of December 22, 2003 and Circular No. 88/2004/TT-BTC of September 1, 2004, on business income tax (BIT) self-settlement declaration forms and guidance on the completion thereof. For application of the two above-mentioned Circulars, the General Department of Taxation provides the following guidance:
1. Concerning the application of VAT declaration forms and BIT self-settlement declaration forms:
a/ The application of VAT declaration forms and guidance on the completion thereof under the Finance Ministry’s Circular No. 127/2004/TT-BTC of December 27, 2004, takes effect 15 days after January 7, 2005 (date of its publication in Official Gazette, issues No. 7 + 8)
In 2004 enterprises which need VAT adjustment for the whole year of 2004 shall use the yearly VAT adjustment declaration form under the Finance Ministry’s Circular No. 84/2004/TT-BTC of August 18, 2004, amending and supplementing Circular No. 120/2003/TT-BTC of December 12, 2003, which guides the application of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the application of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law. The data on adjusted VAT figures in the 2004 VAT adjustment declarations shall be used for adjustment of the VAT declarations of February 2005. Enterprises which make adjustment declarations beyond the above time limit shall make up it to the declarations of the month when the yearly adjustment declarations are completed.
b/ The application of BIT self-settlement declaration forms and guidance on the completion thereof under the Finance Ministry’s No. 128/2004/TT-BTC of December 27, 2004, takes effect 15 days after January 12, 2005 (date of its publication in Official Gazette, Issues No. 11 + 12), and shall apply to the 2004 BIT settlement by all enterprises (including those are under the self-assessment with BIT).
2. The Taxation Departments are requested to organize communication, training and provide guidance on the completion of tax declaration forms for all enterprises to make VAT and BIT declarations properly with the forms provided for in the said Circulars and the guidance in this Official Letter.
| FOR THE GENERAL DIRECTOR OF TAXATION |