Circular No. 12-TC/TCT in 1997 guides supplementary provisions on the collection and payment of business license fees for industry-wide accounting units, Corporations, and industrial associations with state-owned enterprise members. The applicable business license fee rate is 850,000 VND/year.
Đối tượng áp dụng
["industry-wide accounting unit", "Corporation", "industrial association with member enterprises being state-owned enterprises"]
Các điểm cốt lõi
- Industry-wide accounting units, Corporations, and industrial associations with member enterprises being state-owned enterprises → must pay the business license fee at a rate of 850,000 VND/year → This is stipulated in Circular No. 12-TC/TCT dated 1997.
- The provisions on the collection and payment of business license fees take effect from January 1, 1997.
🌐 Tác động xã hội từ văn bản này
- Industry-wide accounting units, Corporations, and industrial associations with member enterprises being state-owned enterprises are financially obligated to pay the business license fee at the prescribed rate.
- Tax administration authorities have legal grounds for collecting business license fees from the aforementioned entities.
❓ Câu hỏi thường gặp
What is the amount of business license fee that industry-wide accounting units must pay?
Industry-wide accounting units must pay the business license fee at a rate of 850,000 VND/year.
When does this provision take effect?
The provisions on the collection and payment of business license fees take effect from January 1, 1997.
Toàn văn
| OFFICE OF THE NATIONAL ASSEMBLY |
CIRCULAR
ISSUED BY THE MINISTER OF FINANCE DECREE NO. 12-TC/TCT ON MARCH 26, 1997 REGARDING GUIDELINES TO SUPPLEMENT CIRCULAR NO. 69-TC/TCT DATED NOVEMBER 5, 1996 OF THE MINISTRY OF FINANCE
After a period of implementing Circular No. 69-TC/TCT dated November 5, 1996 of the Ministry of Finance guiding the collection and payment of business license fees, the Ministry of Finance supplements Point 1, Section I of Circular No. 69-TC/TCT as follows:
For sector-wide accounting entities (banks, post office, power companies...), central corporations, and associations of enterprises with state-owned enterprise members, the member units shall pay business license fees at a rate of 850,000 VND per year.
This provision takes effect from January 1, 1997.
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