Official Dispatch No. 3671 TCT/PCCS of November 10, 2004, on Guidance on the treatment of imported goods without lawful vouchers, which have been put into production and consumption
Official Dispatch No. 3671 TCT/PCCS of November 10, 2004, on Guidance on the treatment of imported goods without lawful vouchers, which have been put into production and consumption
| Sign: | 3671TCT/PCCS | Document type: | Official Dispatch |
| Promulgation place: | The General Department of Tax | Signer: | Pham Duy Khuong |
| Promulgation day: | 10/11/2004 | Effect day: | Known |
| Announcement day: | Updating | Announcement number: | Updating |
| Status: | Known |
| Sign: | 3671TCT/PCCS |
| Document type: | Official Dispatch |
| Promulgation place: | The General Department of Tax |
| Signer: | Pham Duy Khuong |
| Promulgation day: | 10/11/2004 |
| Effect day: | Known |
| Announcement day: | Updating |
| Announcement number: | Updating |
| Status: | Known |
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 3671TCT/PCCS |
Hanoi, November 10, 2004 |
To: Tax Department of Ho Chi Minh City
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According to Point 4, Section IV, Part B of the Ministry of Finance’s Circular No. 128/2003/TT-BTC of December 22, 2003, guiding the implementation of the Government’s Decree No. 164/2003/ND-CP of December 22, 2003, which details the implementation of the Business Income Tax Law, expenses without invoices or vouchers or with unlawful invoices and/or vouchers shall not be considered reasonable expenses.
With regard to imports without lawful invoices or vouchers, which have been put into production and consumption and have been treated under administrative sanction scheme , the accounting thereof shall be as follow:
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2. With regard to the value of goods imported without invoices or vouchers already put into production or consumption , which are now subject to a confiscation in money worth equal to the value of goods in question, the value of the confiscated goods shall be accounted as reasonable expenses for determination of business taxable income .
Above are the GDT's dealing principles, the HCM City Tax Department is required to take it into consideration for implementing purpose
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FOR THE GENERAL DIRECTOR OF
TAXATION
DEPUTY GENERAL DIRECTOR
Pham Duy Khuong
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