Decision No. 122/QD-NH5 of the State Bank of Vietnam cancels the tax exemption for materials and goods imported with capital granted to foreign bank branches and registered capital of joint venture banks according to Document No. 102/CV-NH5 dated March 10, 1993.
要点
- Foreign bank branches and joint venture banks will no longer be exempt from taxes on materials and goods imported with capital granted to foreign bank branches and registered capital of joint venture banks.
🌐 本文件的社会影响
- Foreign banks and joint ventures will have to pay taxes on imported materials and goods, increasing their operating costs.
- This may affect the business operations of these banks.
❓ 常见问题
Which document is being canceled?
Document No. 102/CV-NH5 dated March 10, 1993, concerning tax exemption for materials and goods imported with capital granted to foreign bank branches and registered capital of joint venture banks.
Which banks are affected?
Foreign bank branches and joint venture banks will be affected.
When does this decision take effect?
This decision takes effect from the date of signing.
Who is responsible for implementing this decision?
The Director of the Governor's Office, the Department Head of the Financial Institutions Department, the Inspector General of the State Bank of Vietnam, the Heads of relevant units of the Central State Bank, the Governors of the State Bank branches in provinces and cities, the General Directors and Directors of joint venture banks, and foreign bank branches operating in Vietnam.
全文
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STATE BANK OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 122/1997/QĐ-NH5 |
Hanoi, May 14, 1997 |
Pursuant to …;
Regarding the cancellation of document number 102/CV-NH5 dated March 10, 1993 concerning tax exemption for imported materials and goods with foreign capital provided to branches of foreign banks and registered capital of joint venture banks
GOVERNOR OF THE STATE BANK OF VIETNAM
Pursuant to the Ordinance on Banks, Credit Cooperatives, and Financial Companies promulgated by Decree No. 38/LCT-HĐNN8 dated May 24, 1990 of the Chairman of the State Council;
Pursuant to Decree No. 189/HĐBT dated June 15, 1991 of the Council of Ministers (now the Government) promulgating the Regulations on Branches of Foreign Banks and Joint Venture Banks operating in Vietnam;
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government regarding the tasks, powers, and responsibilities of state management of ministries and ministerial-level agencies;
At the proposal of the Director of the Department of Financial Institutions - State Bank of Vietnam,
DECISION:
Article 1. Now cancel document number 102/CV-NH5 dated March 10, 1993 of the Governor of the State Bank of Vietnam concerning tax exemption for imported materials and goods with foreign capital provided to branches of foreign banks and registered capital of joint venture banks.
Article 2. This Decision takes effect from the date of signature.
Article 3. The Heads of the Governor's Office, the Director of the Department of Financial Institutions, the Head of the Inspectorate of the State Bank of Vietnam, the Heads of relevant units of the Central State Bank, the Directors of provincial and municipal State Bank branches, the General Directors, and the Directors of joint venture banks and foreign bank branches operating in Vietnam shall be responsible for implementing this Decision.
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DIRECTOR STATE BANK OF VIETNAM (Signed) CHU VAN NGUYEN |
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