Decision No. 133/QD-BTC of the Ministry of Finance corrects and supplements the Value Added Tax (VAT) Tariff according to the List of Goods in Circular No. 131/2008/TT-BTC, effective from January 1, 2009.
적용 범위
Director of the Tax Policy Department, Head of the Ministry of Finance's Office, Heads of units under the Ministry of Finance, and related units.
핵심 사항
- The Ministry of Finance → corrects and supplements the Value Added Tax (VAT) Tariff according to the List of Goods in Circular No. 131/2008/TT-BTC, specifically as follows: Code 4907 printed as 10%, code 62.17 revised to 10%.
- This Decision takes effect from January 1, 2009.
🌐 이 문서의 사회적 영향
- Positive impact: Ensures the accuracy of the Value Added Tax (VAT) Tariff, facilitating its application by businesses and citizens.
- Negative impact: Time is required for relevant units to adjust their management systems and implementation in accordance with the new regulations.
❓ 자주 묻는 질문
When does this Decision take effect?
This Decision takes effect from January 1, 2009.
How are the Value Added Tax (VAT) codes modified?
Code 4907 printed as 10%, code 62.17 revised to 10%.
Who is this Decision applicable to?
This Decision applies to the Director of the Tax Policy Department, the Head of the Ministry of Finance's Office, Heads of units under the Ministry of Finance, and related units.
What is the new tax rate for code 4907?
The new tax rate for code 4907 is 10%.
How does this Decision relate to businesses or citizens?
This Decision does not directly affect the rights of businesses or citizens, but correcting the Value Added Tax (VAT) Tariff will facilitate their compliance with the regulations.
전문
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MINISTRY OF FINANCE ⎯⎯⎯ NUMBER: 133/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯ HA NOI, January 19, 2009 |
Pursuant to …;
REGARDING THE CORRECTION OF CIRCULAR NO. 131/2008/TT-BTC DATED DECEMBER 26, 2008 ISSUED BY THE MINISTRY OF FINANCE
REGARDING THE CORRECTION OF CIRCULAR NO. 131/2008/TT-BTC DATED DECEMBER 26, 2008 ISSUED BY THE MINISTRY OF FINANCE
⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯
THE MINISTER OF FINANCE
BASED ON THE LAW ON ENACTING LEGAL DOCUMENTS, NO. 12/1996/QLCVHQT, DATED NOVEMBER 12, 1996; AND THE LAW AMENDING AND COMPLEMENTING CERTAIN PROVISIONS OF THE LAW ON ENACTING LEGAL DOCUMENTS, NO. 16/2002/QLCVHQT, DATED NOVEMBER 16, 2002;
BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. CORRECTING ERRORS AND SUPPLEMENTING THE VALUE ADDED TAX SCHEDULE ACCORDING TO THE LIST OF GOODS IN THE PREFERENTIAL IMPORT DUTY SCHEDULE ANNEXED TO CIRCULAR NO. 131/2008/TT-BTC DATED DECEMBER 26, 2008 ISSUED BY THE MINISTRY OF FINANCE AS FOLLOWS:
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Code Number |
Description of Goods |
Tax Rate (%) |
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Printed |
AMEND |
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4907 |
00 |
10 |
00 |
BANKNOTE (PAPER MONEY), LAWFULLY AUCTIONED |
10 |
* |
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62.17 |
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OTHER READY-MADE GARMENT ACCESSORIES; PARTS OF GARMENTS OR READY-MADE GARMENT ACCESSORIES, EXCEPT THOSE BELONGING TO SUBHEADING 62.12. |
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6217 |
10 |
00 |
00 |
- GARMENT ACCESSORIES |
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10 |
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6217 |
90 |
00 |
00 |
- PARTS OF GARMENTS |
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10 |
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ARTICLE 2. THIS DECISION SHALL TAKE EFFECT FROM JANUARY 1, 2009. THE HEAD OF THE TAX POLICY DEPARTMENT, THE DIRECTOR OF THE MINISTRY OF FINANCE'S OFFICE, THE HEADS OF MINISTRY OF FINANCE UNITS, AND RELATED UNITS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION./.
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Place of Receipt: - Prime Minister and Deputy Prime Ministers; - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Supreme People's Procuracy, Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Committees of provinces and centrally governed cities; - Department of Legal Affairs - Ministry of Justice; - Units under and directly affiliated with the Ministry of Finance; - CUSTOMS BRANCHES, PROVINCE AND CITY TAX BRANCHES; - Official Gazette; ||| - Government website and Ministry of Finance website; - To be filed: VT, Tax Policy Department. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Do Hoang Anh Tuan |
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