Decision No. 11/1999/QD-BTC of the Ministry of Finance on renaming some departments under the General Department of Taxation to be consistent with the Value Added Tax Law and the Corporate Income Tax Law which came into effect on January 1, 1999.
Các điểm cốt lõi
- General Department of Taxation → rename the Department of Business Tax and Special Consumption Tax to the Department of Value Added Tax and Special Consumption Tax
- General Department of Taxation → rename the Department of Profit Tax, Income Tax, and Capital Tax to the Department of Income Tax
🌐 Tác động xã hội từ văn bản này
- Businesses and citizens will have to get accustomed to the new names of tax departments within the General Department of Taxation.
- Tax administration work may be adjusted to align with the new names.
❓ Câu hỏi thường gặp
What will the name of the Department of Business Tax and Special Consumption Tax change to?
The name of the Department of Business Tax and Special Consumption Tax will be changed to the Department of Value Added Tax and Special Consumption Tax.
What will the name of the Department of Profit Tax, Income Tax, and Capital Tax change to?
The name of the Department of Profit Tax, Income Tax, and Capital Tax will be changed to the Department of Income Tax.
When does this decision take effect?
This decision takes effect from the date of issuance.
What responsibilities do relevant units have in implementing this decision?
The Director of the General Department of Taxation, the Head of the Personnel and Training Department, the Director of the Ministry of Finance's Office, and the Heads of related units are responsible for enforcing this decision.
Toàn văn
Pursuant to …;
Regarding the renaming of certain departments under the General Department of Taxation
________________________
THE MINISTER OF FINANCE
- Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of state management of Ministries and ministerial-level agencies;
Pursuant to Decision No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
- Pursuant to Decree No. 281/HĐBT dated August 7, 1990 of the Council of Ministers (now the Government) on the establishment of the State tax collection system directly under the Ministry of Finance;
- To be consistent with the Value Added Tax Law and the Corporate Income Tax Law which came into effect on January 1, 1999;
- Considering the proposal of the Director General of the General Department of Taxation, the Head of the Organization and Training Department;
Pursuant to …;
Article 1. Renaming certain Departments under the General Department of Taxation as follows:
1. The Business Tax and Special Consumption Tax Department shall be renamed the Value Added Tax and Special Consumption Tax Department;
2. The Profit Tax, Income Tax, and Capital Tax Department shall be renamed the Income Tax Department;
Article 2. This Decision takes effect from the date of signature. The Director General of the General Department of Taxation, the Head of the Organization and Training Department, the Director of the Ministry of Finance's Office, and the Heads of related units are responsible for implementing this Decision.
DEPUTY MINISTER
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