This circular of the Ministry of Finance ceases value-added tax refunds for cigarettes with foreign trademark rights produced in Vietnam from August 1, 2002 onwards, but continues to provide refunds for entities that had already exported before this date.
适用范围
Business entities exporting cigarettes with foreign trademark rights produced in Vietnam
要点
- Cigarettes with foreign trademark rights produced in Vietnam will not be eligible for value-added tax refunds from August 1, 2002 onwards (Article 1)
- Business entities that had exported cigarettes before August 1, 2002 shall continue to receive refunds according to current regulations (Article 2)
- Enterprises producing and exporting cigarettes with foreign trademark rights will bear the tax burden from August 1, 2002
- Business entities that had exported before this date are not affected and will still be eligible for refunds under previous regulations
🌐 本文件的社会影响
- Enterprises producing and exporting cigarettes with foreign trademark rights will bear the tax burden from August 1, 2002
- Business entities that had exported before this date are not affected and will still be eligible for refunds under previous regulations
❓ 常见问题
From what date onwards will cigarettes with foreign trademark rights produced in Vietnam no longer be eligible for value-added tax refunds?
From August 1, 2002 onwards
Business entities that had exported cigarettes before August 1, 2002 are still eligible for refunds, correct?
Yes, according to the guidance in Circular No. 86/2001/TT-BTC
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 10283 TC/TCT DATED SEPTEMBER 20, 2002
REGARDING SUSPENSION OF VAT REFUND FOR EXPORTED CIGARETTES WITH FOREIGN REGISTERED TRADEMARKS
RESPECTED: - Ministries, ministerial-level agencies, and central government agencies
- People's Committees of provinces and centrally-administered cities.
Pursuant to the directive of the Prime Minister in Government Letter No. 906/CP-KTTH dated July 31, 2002 regarding VAT refund for cigarettes with foreign registered trademarks exported, the Ministry of Finance hereby informs as follows:
Suspension of VAT refund for cigarettes with foreign registered trademarks produced in Vietnam and exported from August 1, 2002 onwards, following the guidance provided in Circular No. 86/2001/TT-BTC dated October 29, 2001 issued by the Ministry of Finance on VAT refund for exported cigarettes.
For businesses that have exported cigarettes before August 1, 2002, they may continue to receive VAT refunds for exported cigarettes according to the guidance provided in Circular No. 86/2001/TT-BTC (mentioned above).
The Ministry of Finance hereby informs relevant agencies.
关系图
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