Decision No. 07/TCHQ/KTTT On supplementing and amending the accounting regime for import and export taxes

 Pursuant to …;

Regarding the supplementation and amendment of the accounting system for import and export taxes.

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Based on the accounting system for import and export taxes issued together with Decision No. 07 TCHQ-TC dated February 16, 1993 of the General Department of Customs;

Based on Decree No. 97/CP dated December 27, 1995 of the Government detailing the implementation of the Special Consumption Tax Law.

To meet changes in the management of certain revenue payments to the State budget by the Customs sector.

And based on the proposal of the Director of the Inspection, Taxation, and Import-Export Control Bureau. 

DECISION:

Article 1.

Supplement accounts and sub-accounts to the accounting system for import and export taxes issued together with Decision No. 07/TCHQ-TC dated February 16, 1993 of the General Department of Customs.

- Use Account 65 "Settlement with tax payers" and Sub-accounts 651, 652 to record special consumption taxes.

+ Sub-account 651 shall be supplemented with a third item:

651.3 Special consumption tax.

+ Sub-account 652 shall be supplemented with an item:

652.1 Penalties for overdue special consumption tax.

- Account 64 "Settlement with the State Budget" shall be supplemented with Sub-account 649 "Settlement with the State Budget regarding special consumption tax payments."

Article 2.

- The Inspection, Taxation, and Import-Export Control Bureau is responsible for guiding accounting methods for units to implement.

- The amendments and supplements to the accounting system pursuant to this Decision shall be implemented from the 1996 fiscal year.

Article 3. Comrades in charge of the Office, Directors, Heads of Departments, and Heads of subordinate units under the General Department of Customs are responsible for enforcing this Decision.