Decree No. 108/2002/ND-CP abolishes the provision for deducting input VAT at a percentage rate for certain goods and services from January 1, 2003. This Decree applies to trading enterprises purchasing goods produced domestically for sale.
适用范围
Trading enterprises purchasing goods produced domestically for sale, specifically trading businesses subject to VAT under the deduction method for purchases from domestic production units.
要点
- Trading businesses are exempted from deducting input VAT at a percentage rate based on the price of purchased goods and services, except for goods subject to special consumption tax.
🌐 本文件的社会影响
- Enterprises will bear increased costs due to the inability to deduct input VAT at a percentage rate as before, affecting profits and competitiveness.
- Consumers may face difficulties in purchasing items affected by this regulation.
❓ 常见问题
Which enterprises does this Decree apply to?
Decree No. 108/2002/ND-CP only applies to trading businesses purchasing goods produced domestically for sale, excluding other types of enterprises.
When does this Decree take effect?
Decree No. 108/2002/ND-CP takes effect from January 1, 2003.
How will trading businesses be affected?
Trading businesses will no longer be able to deduct input VAT at a percentage rate based on the price of purchased goods and services, except for goods subject to special consumption tax.
Which goods are affected?
This Decree applies to specific goods not detailed in the text. Enterprises need to refer to the Decree to accurately determine the affected goods.
Is there guidance for implementing this Decree?
The Minister of Finance shall provide guidance for the implementation of Decree No. 108/2002/ND-CP.
全文
DECREE
DECREE NO. 108/2002/NĐ-CP OF THE GOVERNMENT ON DELETING THE PROVISIONS ON INPUT VAT DEDUCTION AT A RATE (%) FOR CERTAIN GOODS AND SERVICES
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Value Added Tax No. 02/1997/QH9 dated May 10, 1997;
Pursuant to Point 2, Section II of Resolution No. 09/2002/QH11 dated November 28, 2002 of the National Assembly, Session XI, Second Meeting on the State Budget for the year 2003;
At the proposal of the Minister of Finance,
DECREE:
Article 1. Abolish the provisions on input VAT deduction at a rate (%) calculated based on the price of purchased goods and services, except for goods subject to special consumption tax, where commercial businesses applying the VAT deduction method deduct input VAT from domestic production enterprises for resale, as stipulated in:
1. Point d, Clause 1 and Point c, Clause 2, Article 9 of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax.
2. Clause 3, Article 1 of Decree No. 76/2002/NĐ-CP dated September 13, 2002 of the Government amending and supplementing certain articles of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax.
3. Article 1 of Decree No. 95/2002/NĐ-CP dated November 11, 2002 of the Government amending and supplementing Clause 3, Article 1 of Decree No. 76/2002/NĐ-CP dated September 13, 2002 of the Government amending and supplementing certain articles of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax.
Article 2. This Decree takes effect from January 1, 2003.
Article 3. The Minister of Finance shall guide the implementation of this Decree.
Article 4. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.
DEPUTY PRIME MINISTER
VICE-PRESIDENT OF THE GOVERNMENT
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