Circular No. 113/2002/TT-BTC supplements the business license tax rate for member enterprises, branches, and affiliated sales points. Member enterprises pay from VND 2 to 3 million depending on accounting methods, while branches and affiliated sales points pay from VND 1 to 2 million. Service groups and retail stores under cooperatives do not need to pay separate business license taxes. Types of newspapers are exempt from business license tax.
Scope of application
Member enterprises, branches, affiliated sales points, service groups, retail stores under cooperatives, types of newspapers.
Key points
- Member enterprises: Pay VND 3 million in business license tax (full industry accounting) or VND 2 million (dependent accounting); branches pay VND 2 million; affiliated sales points pay VND 1 million.
- Service groups and retail stores under cooperatives do not need to pay separate business license tax.
- Types of newspapers are exempt from business license tax.
- This Circular takes effect from January 1, 2003.
🌐 Social impact of this document
- Positive impact: Reduces the tax burden for service groups, retail stores under cooperatives, and types of newspapers exempt from business license tax.
- Negative impact: Increases tax costs for some member enterprises and branches.
❓ Frequently asked questions
How much business license tax do member enterprises pay?
Pay from VND 2 to 3 million depending on accounting methods: VND 3 million (full industry accounting) or VND 2 million (dependent accounting).
How much business license tax do branches and affiliated sales points pay?
Branches pay VND 2 million; affiliated sales points pay VND 1 million.
Do service groups and retail stores under cooperatives have to pay business license tax?
Do not need to pay separate business license tax.
How are types of newspapers exempted from business license tax?
Types of newspapers (printed newspapers, radio newspapers, television newspapers) are exempt from business license tax according to Circular No. 237/CP - KHTH dated March 25, 1998 of the Government.
When does this Circular take effect?
This Circular takes effect from January 1, 2003.
Full text
CIRCULAR
Supplemental Circular No. 96/2002/TT-BTC dated October 24, 2002
of the Ministry of Finance on adjusting the Stamp Tax rate
Implementing Decree No. 75/2002/NĐ-CP dated August 30, 2002 of the Government on adjusting the Stamp Tax rate, supplementing Circular No. 96/2002/TT-BTC dated October 24, 2002 of the Ministry of Finance as follows:
1. Supplement paragraph a, point 1, Section I of Circular No. 96/2002/TT-BTC
Member enterprises of industry-wide accounting enterprises located in provinces and centrally governed cities shall pay Stamp Tax at a rate of VND 3,000,000.
If member enterprises have independent accounting subsidiaries, each independent accounting subsidiary shall pay Stamp Tax at a rate of VND 3,000,000; if they are dependent accounting subsidiaries, they shall pay Stamp Tax at a rate of VND 2,000,000.
Branches of member enterprises located in districts and towns shall pay Stamp Tax at a rate of VND 2,000,000.
Business points subordinate to district and town branches but not operating at the same location as such branches shall pay Stamp Tax at a rate of VND 1,000,000.
Specifically, for village postal and cultural information service points which primarily serve as intermediaries for county post offices, representing county post offices to receive and deliver mail and newspapers, and temporarily providing reading services for the public without charging Stamp Tax.
2. Supplement paragraph d, point 1, Section I of Circular No. 96/2002/TT-BTC
Service organizations and stores, shops directly serving agricultural production through technical services under cooperatives do not need to pay Stamp Tax separately.
Regarding Stamp Tax for newspapers: Continue implementing the exemption of Stamp Tax for various types of newspapers (print, radio, television) according to the Government's Circular No. 237/CP-KHTH dated March 25, 1998 on taxation for the press.
This Circular takes effect from January 1, 2003./.
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