Recently, the Ministry of Finance issued a href='https://lawnet.vn/vb/thong-tu-103-2020-tt-btc-bai-bo-van-ban-quy-pham-phap-luat-linh-vuc-quan-ly-tai-san-cong-6fee2.html'>Circular 103/2020/TT-BTC on the annulment of a number of legislative documents in the fields of tax, public asset management, and public debt management in Vietnam.
Article table of contents
To fully annul nearly 30 legislative documents on taxes, public property, and public debt management in Vietnam (Internet image)
From January 10, 2021, nearly 30 legislative documents on taxes, public property and public debt management issued by the Ministry of Finance of Vietnam will expire, specifically as follows:
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No. |
Document |
Content |
Date issued |
|
I. Tax field |
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1 |
on Guidance on amendments to Circular 30/TC-TCT dated May 23, 1991 guiding the tax collection management regime for the fisheries exploitation industry and Circular 69-TC/TCT dated November 27, 1991 guiding the transformation of the forest farming fee collection regime into the collection of natural resources tax for the exploitation of natural forest products |
September 1, 1997 |
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2 |
on Guidance on amendments to regulations on excise tax reduction |
July 31, 1998 |
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3 |
on Guidance on value added tax accounting for capital construction activities, production and processing of agricultural and forestry products |
December 31, 1998 |
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4 |
on Guidance on declaring and paying corporate income tax for lottery agents and the use of invoices and documents for lottery business activities |
August 19, 1999 |
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5 |
on Guidance on implementing Decision 08/2000/QD-TTg dated January 17, 2000 of the Prime Minister on the exemption and reduction of corporate income tax for industrial, commercial, and service business households affected by natural disasters, fires, and unexpected accidents |
March 30, 2000 |
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6 |
on Guidance on refund of special consumption tax for export cigarettes |
October 29, 2001 |
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7 |
on Guidance on tax collection management regime applicable to aquatic resource-exploiting establishments |
January 14, 2002 |
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8 |
on Guidance on implementing Decision 41/2002/QD-TTg dated March 18, 2002 of the Prime Minister against the under-collection of Value Added Tax and Enterprise Income Tax through sale prices in car and motorbike business activities. |
August 16, 2002 |
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9 |
on Guidance on tax regime applicable to lawyers offices and law partnerships |
June 2, 2003 |
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10 |
on Guidance on implementation of the regulations on tax on the transfer of profits abroad and reimbursement of tax on reinvested incomes for foreign investors, promulgated by the Ministry of Finance |
March 31, 2004 |
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11 |
on Guidance on value added tax and enterprise income tax applicable to the securities domain |
October 20, 2004 |
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12 |
on Guidance on the pilot self-declaration and self-payment of special consumption tax by production and/or business establishments under the Prime Minister’s Decision 161/2005/QD-TTG of June 30, 2005. |
September 21, 2005 |
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13 |
on Guidance on the implementation of The Prime Minister’s Decision 161/2005/QD-TTg of June 30, 2005, on expanding the pilot self-assessment and self-payment of house and land tax, income tax on high-income earners and license tax by production and business establishments. |
May 12, 2006 |
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14 |
amending and supplementing the Finance Ministry’s Circular 100/2004/TT-BTC, guiding the application of value added tax and enterprise income tax in the securities domain, promulgated by the Ministry of Finance |
August 10, 2006 |
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15 |
on Guidance on implementing corporate income tax incentives for the Credit Guarantee Fund for small and medium-sized enterprises |
September 13, 2006 |
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16 |
on Guidance on the implementation of several measures to handle outstanding tax debts. |
September 15, 2008 |
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17 |
on Guidance on tax provisions applicable to organizations and individuals that transfer the rights to explore, exploit and process minerals |
March 19, 2010 |
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18 |
on Guidance on the financial policies specified in the Prune Minister's Decision 12/2011/QD-TTg of February 24, 2011,on policies on development of a number of supporting industries
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July 4, 2011 |
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19 |
on Guidance on implementation of the Government’s Decree122/2011/ND-CP, of December 27, 2011, on change of the enterprise income tax incentives for enterprises being enjoyed the enterprise income tax incentives by meeting the conditions for incentives on the export rate which are terminated due to the implementation of wto commitment |
November 15, 2012 |
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20 |
on issuance of license tax receipt |
November 14, 2003 |
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|
21 |
on termination of the excise duty refund for exported home-made foreign-brand cigarettes |
June 4, 2007 |
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II. Public property management field |
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|
1 |
on Guidance on the payment of land rent and contribution of capital to joint ventures with land use right value by domestic organizations, family households and individuals. |
May 25, 2001 |
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|
2 |
on settlement of production and residential land for ethnic minorities in the Central Highlands |
May 6, 2003 |
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3 |
on Guidance on some contents of office management of administrative agencies and public service providers |
August 17, 2004 |
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|
4 |
on Guidance on implementation of the Government's Decree 13/2006/ND-CP of January 24, 2006, on the valuation of land-use rights for inclusion in the value of assets of organizations allocated land by the state without collection of land use levy
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April 4, 2006 |
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5 |
on Guidance on the pilot payment of land use levy for projects to build new urban areas, houses or industrial-park technical infrastructure under the Government's Resolution 33/2008/NQ-CP of December 31, 2008 |
October 1, 2009 |
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|
6 |
on Guidance on implementing a number of articles of Decree 84/2007/ND-CP dated May 25, 2007 of the Government providing additional regulations on issuance of land use rights certificates, land recovery, exercise of land use rights, order and procedures for compensation, support, resettlement when the State recovers land, and settlement of land complaints |
January 31, 2008 |
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III. Public debt management field |
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1 |
on Guidance on financial management mechanisms applicable to programs and projects financed by the International Fund for Agricultural Development (IFAD). |
May 29, 2009 |
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2 |
on Guidance on financial management and capital disbursement for programs and projects funded by the opec fund for international development (OFID) |
December 23, 2011 |
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Le Vy
- Key word:
- legislative documents
- in Vietnam
- Vietnam
