This document amends Circular No. 02/2004/TT-BTC of the Ministry of Finance on guiding the cancellation of tax arrears for households and individuals engaged in business with tax arrears due to objective reasons. The amendment relates to the calculation date of the tax arrears from December 31, 2003 to December 31, 2002.
Các điểm cốt lõi
- The Ministry of Finance amends Circular No. 02/2004/TT-BTC on guiding the cancellation of tax arrears for households and individuals engaged in business with tax arrears due to objective reasons - changing the assessment date from December 31, 2003 to December 31, 2002.
- Relevant agencies must implement this amendment.
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- Amending the assessment date ensures the accuracy in evaluating the tax arrears situation of households and individuals engaged in business.
- Relevant agencies will strictly follow this amendment to avoid errors in the process of handling tax arrears cancellation files.
❓ Câu hỏi thường gặp
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Toàn văn
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MINISTRY OF FINANCE --------- Number: 1082 TC/TCT V/v: CORRECTING Circular No. 02/2004/TT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------ Hanoi, January 5, 02 month 2004 |
Unit: Equivalent USD: - Ministries, ministerial-level agencies, and agencies under the Government
- PROVINCES AND URBAN AREAS UNDER THE CENTRAL GOVERNMENT
Due to errors in the drafting process, Circular No. 02/2004/TT-BTC dated January 8, 2004, issued by the Ministry of Finance guiding the cancellation of tax debts for households and individuals engaged in business with tax debts due to objective reasons contains incorrect content as follows:
At the first bullet point, Point 1, Section II states:
- Coordinate with the Tax Advisory Councils of communes, wards, towns, and market management boards to re-examine the list of households and individuals owing taxes, the amount of tax arrears up to the date 31/12/2003; the cause of the tax debt. For cases requiring further verification, coordinate with the Tax Advisory Councils for verification.
The Ministry of Finance amends it as follows:
- Coordinate with the Tax Advisory Councils of communes, wards, towns, and market management boards to re-examine the list of households and individuals owing taxes, the amount of tax arrears up to the date 31/12/2002; the cause of the tax debt. For cases requiring further verification, coordinate with the Tax Advisory Councils for verification.
The Ministry of Finance hereby informs relevant agencies./.
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Place of Receipt: - As above - Central Committee Office - National Assembly Office - Office of the President - Supreme People's Procuracy; - Supreme People's Court Central agencies of mass organizations ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance) - Provincial Departments of Finance, Provincial Tax Services - General Departments, Bureaus, Divisions, Institutes, units under the Ministry of Finance - Representatives of the General Department of Taxation in southern provinces - To be filed at the Ministry’s Office (Administrative Affairs, Taxation) TCT: VP (HC), DNK (2b) Thang |
DEPUTY MINISTER OF FINANCE DIRECTOR OF THE OFFICE (Signed) Dinh Van Nha |
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