Circular No. 12/TC-TCT supplements the business license tax rate for units under full sector accounting, State-owned corporations, and industrial unions with state-owned enterprise members. The tax rate is 850,000 VND/year and becomes effective from January 1, 1997.
Đối tượng áp dụng
Units under full sector accounting (Banks, Post Office, Electric Power...), State-owned corporations, and industrial unions with state-owned enterprise members.
Các điểm cốt lõi
- For units under full sector accounting, State-owned corporations, and industrial unions with state-owned enterprise members → pay the business license tax at the rate of 850,000 VND/year.
- This provision takes effect from January 1, 1997.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the tax burden on units under full sector accounting, State-owned corporations, and industrial unions with state-owned enterprise members.
- Negative impact: May be disadvantageous to the state budget if the tax rate is lower than the previous regulation.
❓ Câu hỏi thường gặp
How much business license tax do units under full sector accounting, State-owned corporations, and industrial unions with state-owned enterprise members need to pay?
For these units, the business license tax rate is 850,000 VND/year.
When does this new business license tax regulation take effect?
This provision takes effect from January 1, 1997.
How do units under full sector accounting, State-owned corporations, and industrial unions with state-owned enterprise members pay the business license tax?
These units pay the business license tax at the rate of 850,000 VND/year.
To which entities does the new business license tax apply?
The new business license tax applies to units under full sector accounting, State-owned corporations, and industrial unions with state-owned enterprise members.
What penalties will be imposed if the new business license tax rate is not paid correctly?
This circular does not specify penalty provisions, only guiding the amount of tax to be paid. Reference should be made to other legal documents to understand penalty provisions.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 12/1997/TC-TCT |
Hanoi, March 26, 1997 |
CIRCULAR
Issued by the Minister of Finance under Decision No. 12/1997/TC-TCT dated March 26, 1997 on supplementing 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, the Ministry of Finance supplements the end of Point 1, Section I of Circular No. 69 TC/TCT as follows:
For units under full industry accounting (Banks, Post Office, Electricity...), State-owned corporations, and member units that are state enterprises, the member units shall pay the business registration tax at a rate of 850,000 VND per year.
This provision takes effect from January 1, 1997.
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DEPUTY MINISTER DEPUTY MINISTER |
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(Signed) |
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Vu Mong Giao |
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