This circular guides the calculation of revenue for corporate income tax (CIT) concerning the sale of membership cards by golf courses, based on the time when revenue is generated from 1999 to the present. The document specifies the allocation of revenue in each period and applies relevant legal documents.
适用范围
Golf course businesses
要点
- Revenue from selling membership cards arising before December 31, 1999, shall not be reallocated if the statute of limitations for tax recovery or refund has expired (Point 1).
- Revenue from selling membership cards during the period from January 1, 2000 to December 31, 2003 is determined according to Circular No. 89/1999/TT-BTC, No. 13/2001/TT-BTC and No. 18/2002/TT-BTC (Point 2).
- From January 1, 2004, revenue from selling membership cards is determined according to Circular No. 128/2003/TT-BTC guiding the implementation of Decree No. 164/2003/NĐ-CP (Point 3).
🌐 本文件的社会影响
- To assist golf course businesses in complying with tax regulations and avoiding legal violations.
- Ensuring consistency in applying tax policies to the sale of membership cards by golf courses.
❓ 常见问题
Can revenue from selling membership cards arising before December 31, 1999 be reallocated?
No, if the statute of limitations for tax recovery or refund has expired.
Revenue from selling membership cards during the period January 1, 2000 to December 31, 2003 is determined according to which documents?
According to Circulars No. 89/1999/TT-BTC, No. 13/2001/TT-BTC and No. 18/2002/TT-BTC.
From January 1, 2004, revenue from selling membership cards is determined according to which documents?
According to Circular No. 128/2003/TT-BTC guiding the implementation of Decree No. 164/2003/NĐ-CP.
What should golf course businesses do to comply with this circular?
Implement revenue allocation as prescribed in each period and apply relevant legal documents.
When does this circular take effect?
The specific date is not clear, but the circular guides units to understand and implement consistently.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 13587 TC/TCT DATED NOVEMBER 12, 2004
REGARDING ENTERPRISE INCOME TAX FOR BUSINESSES OPERATING GOLF COURSES
GOLF COURSE OPERATIONS
RESPECTED: Provincial Tax Departments
To implement uniformly the tax policy applicable to the business of selling membership cards by golf course businesses, the Ministry of Finance provides guidance as follows:
1. Business income subject to taxation arising from the sale of membership cards before December 31, 1999, if not correctly allocated according to the provisions of then-effective tax laws and regulations, shall not be reallocated because the statute of limitations for recovery or refund of corporate income tax has expired under current law.
2. Business income subject to taxation arising from the sale of membership cards between January 1, 2000 and December 31, 2003: Golf course businesses shall determine taxable business income from selling membership cards according to Circulars No. 89/1999/TT-BTC dated July 16, 1999; No. 13/2001/TT-BTC dated March 8, 2001; and No. 18/2002/TT-BTC dated February 20, 2002 of the Ministry of Finance. In cases where income from selling golf course membership cards has been recorded and allocated according to the guidance provided in Circular No. 1850 TCT/CS dated June 20, 1996 of the General Department of Taxation and Circular No. 1806 TC/TCT dated June 2, 1997 of the Ministry of Finance, such recording and allocation shall not be redone.
3. As of January 1, 2004, business income subject to taxation from selling membership cards shall be determined according to Circular No. 128/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Law on Enterprise Income Tax.
The Ministry of Finance provides this guidance for units to be aware and implement uniformly.
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