Decision No. 05/1999/QĐ-TTg exempts value-added tax and corporate income tax for three months for trading activities involving fresh foodstuffs and fruits. At the same time, it reduces the value-added tax rate by 50% for commercial enterprises for six months.
Đối tượng áp dụng
Commercial enterprises
Các điểm cốt lõi
- Enterprises engaged in trading activities involving fresh foodstuffs and fruits are exempted from value-added tax and corporate income tax for three months starting from February 1, 1999 (Article 1.1).
- Commercial enterprises are entitled to a 50% reduction in the value-added tax rate for fresh foodstuffs and fruits for six months starting from February 1, 1999 (Article 1.2).
- The products eligible for tax exemptions must be domestically produced (Article 1.3).
- The Ministry of Finance shall provide guidance on the implementation of this decision.
🌐 Tác động xã hội từ văn bản này
- Reducing financial burdens on enterprises during the Tet holiday period, encouraging trading activities of fresh foodstuffs and fruits.
- Increasing the supply of fresh foodstuffs and fruits to meet the needs of the people during the Tet holiday period.
❓ Câu hỏi thường gặp
Which enterprises are exempted from taxes?
Enterprises engaged in trading activities involving fresh foodstuffs and fruits (Article 1.1).
What is the duration of the tax exemptions and reductions?
Exemption for three months starting from February 1, 1999, and a 50% reduction in value-added tax for six months (Article 1.1 and Article 1.2).
Which goods are subject to tax exemptions and reductions?
Fresh foodstuffs and fruits produced domestically (Article 1.3).
Toàn văn
|
PRIME MINISTER |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 05/1999/QĐ-TTg |
Hanoi, January 23, 1999 |
DECISION
Regarding the exemption of taxes on transit trade activities and reduction of value-added tax for the sale of foodstuffs, fresh live food products, and fresh fruits and vegetables
PRIME MINISTER
Pursuant to the Government Organization Law dated September 30, 1992
Pursuant to the Value-Added Tax Law No. 02/1997/QH9 dated May 10, 1997 and the Corporate Income Tax Law No. 03/1997/QH9 dated May 10, 1997
Pursuant to Decree No. 28/1998/NĐ-CP dated May 11, 1998, Decree No. 30/1998/NĐ-CP dated May 13, 1998, and Decree No. 102/1998/NĐ-CP dated December 21, 1998 of the Government
At the proposal of the Minister of Finance,
Pursuant to …;
Article 1.
1. Exempting value-added tax and corporate income tax for a period of three months for transit trade activities involving foodstuffs, fresh live food products, and fresh fruits and vegetables to meet demand during the Tet holiday in the Year of the Pig 1999.
2. Permitting commercial enterprises that calculate value-added tax under the deduction method to have their value-added tax reduced by 50% for foodstuffs, fresh live food products, and fresh fruits and vegetables for a period of six months.
The exemptions and reductions stipulated in Clause 1 and 2 of this Article shall commence from February 1, 1999. The aforementioned foodstuffs, fresh live food products, and fresh fruits and vegetables must be produced, cultivated, or caught domestically, specifically:
a. Foodstuffs include: rice, various types of corn, potatoes, cassava.
b. Fresh live food products include: various types of meat from livestock and poultry, aquatic and marine products.
c. Various types of fresh fruits and vegetables.
Article 2. The Minister of Finance shall provide guidance for the implementation of this Decision.
Article 3. This Decision shall take effect from the date of signing.
Article 4. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision./.
|
|
PRIME MINISTER DEPUTY PRIME MINISTER (Signed) Nguyen Tan Dung |
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: