Circular No. 129-TC/VP of 1997 by the Ministry of Finance rectifies Circular No. 52 on guiding the implementation of Double Taxation Agreements between Vietnam and other countries, removing the implementing clauses that were incorrectly printed in the original version.
要点
- Ministries, ministerial-level agencies, and government-affiliated agencies → must comply with the rectification regarding the effectiveness of Circular No. 52 TC/TCT.
- People's Committees of provinces and centrally-administered cities → must implement according to the rectified provisions concerning the effectiveness of Circular No. 52 TC/TCT.
- Departments of Finance, Taxation Bureaus of provinces and centrally-administered cities → must comply with the rectification regarding the effectiveness of Circular No. 52 TC/TCT.
🌐 本文件的社会影响
- Relevant agencies are responsible for implementing the provisions on the effectiveness of the Circular in accordance with legal requirements and ensuring compliance with Double Taxation Agreements between Vietnam and other countries.
❓ 常见问题
更新中。
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 129 TC/VP DATED SEPTEMBER 13, 1997
REGARDING CORRECTING CIRCULAR NO. 52 TC/TCT GUIDING
IMPLEMENTATION OF DOUBLE TAXATION AVOIDANCE AGREEMENTS BETWEEN
VIETNAM AND OTHER COUNTRIES
Dear: - Ministries, ministerial-level agencies, and central government agencies
- People's Committees of provinces and centrally governed cities
- Departments of Finance and Taxation Bureaus of provinces and centrally governed cities
In Circular No. 52 TC/TCT dated August 16, 1997, issued by the Ministry of Finance to guide implementation of double taxation avoidance agreements between Vietnam and other countries, due to a printing error, point 4 of Part II was printed as follows:
"4. Implementation provisions:
This Circular takes effect from the date when the Agreements come into force."
The Ministry of Finance corrects this by removing the above-mentioned section and replacing it with the following correct text:
"4. Effective date:
This Circular takes effect from the date of issuance."
The Ministry of Finance informs relevant agencies for their knowledge and implementation.
关系图
点击文件即可打开。红色边框＝改变效力的关系。