Circular No. 102-TC/TCT supplements a section in Section 1 'Business Income Tax', Point a, Clause four of Circular No. 90 TC/TCT issued in 1993 on tax policies for joint venture banks and foreign bank branches in Vietnam. This Circular takes effect from September 1, 1993.
적용 범위
Joint venture banks and foreign bank branches in Vietnam.
핵심 사항
- Joint venture banks and foreign bank branches → are supplemented with a section in Section 1 'Business Income Tax', Point a, Clause four of Circular No. 90 TC/TCT issued in 1993.
🌐 이 문서의 사회적 영향
- Positive impact: Improves tax regulations for joint venture banks and foreign bank branches, creating favorable conditions for business operations.
- Negative impact: May impose additional legal burdens on joint venture banks and foreign bank branches when complying with new regulations.
❓ 자주 묻는 질문
When does this Circular take effect?
Circular No. 102-TC/TCT takes effect from September 1, 1993.
What provisions are supplemented for joint venture banks and foreign bank branches?
This Circular supplements a section in Section 1 'Business Income Tax', Point a, Clause four of Circular No. 90 TC/TCT issued in 1993.
Must joint venture banks and foreign bank branches comply with these new provisions?
Yes, joint venture banks and foreign bank branches must comply with the provisions supplemented in Circular No. 102-TC/TCT.
To which types of entities does this Circular apply?
This Circular applies to joint venture banks and foreign bank branches in Vietnam.
If not complied with, what sanctions will be imposed on joint venture banks and foreign bank branches?
Specific information about sanctions is not mentioned in this document. Further reference to other legal regulations is required.
전문
CIRCULAR
Supplementing Circular No. 90 TC/TCT dated November 10, 1993 guiding certain points regarding tax policies for joint venture banks and foreign bank branches in Vietnam.
____________________________
BASED ON Decree No. 55 CP dated August 28, 1993 of the Government detailing the implementation of the Law on Business Tax and the Law Amending and Supplementing Certain Provisions of the Law on Business Tax; to be consistent with the provisions of Circular No. 73A TC/TCT dated August 30, 1993 of the Ministry of Finance guiding the implementation of business tax; the Ministry of Finance supplements Circular No. 90 TC/TCT dated November 10, 1993 as follows:
Section 1 "Business Tax," Point a, Clause 4 is supplemented with a paragraph replacing the three dots following the phrase "transfer of assets" as follows (excluding the sale of fixed assets as stipulated in Point 8, Part C, Section I of Circular No. 73A TC/TCT dated August 30, 1993)
This Circular takes effect from September 1, 1993./.
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