Circular No. 15-TC-TQD abolishes the collection of business tax on state basic construction projects from July 1, 1963. This applies to both central and local budget projects, but continues to collect taxes on specific activities such as construction material production, machinery leasing, and craft cooperatives.
적용 범위
Agencies, enterprises (including joint public-private enterprises), state basic construction projects, construction supply units, State Bank of Vietnam, General Departments, Administrative Committees of regions, cities, and provinces.
핵심 사항
- Agencies and enterprises under central or local budgets undertaking state basic construction projects no longer have to pay business tax on these projects from July 1, 1963.
- The abolition of tax applies to construction projects funded by self-owned capital of sectors and enterprises, carried out through tendering or self-construction.
- Activities such as construction material production, machinery leasing, and craft cooperatives undertaking construction contracts continue to pay taxes according to current regulations.
- From July 1, 1963, construction supply units will no longer remit taxes but will automatically reduce disbursements by an equivalent amount to the tax not remitted.
- The abolition of tax does not affect the plan volume of state basic construction projects, but the value of the volume will decrease.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces investment capital and lowers the estimated cost of state basic construction projects.
- Negative impact: May cause difficulties in adjusting the budget for construction projects.
❓ 자주 묻는 질문
When does the abolition of business tax on state basic construction projects take effect?
The abolition of business tax on state basic construction projects takes effect from July 1, 1963.
Do activities such as construction material production, machinery leasing, and craft cooperatives undertaking construction contracts still need to pay taxes according to current regulations?
Yes, these activities continue to pay taxes according to current regulations.
Do agencies and enterprises undertaking state basic construction projects still need to remit taxes?
From July 1, 1963, construction supply units will no longer remit taxes.
Does the abolition of business tax affect the plan for state basic construction projects?
No, the abolition of tax does not affect the plan volume of state basic construction projects, but the value of the volume will decrease.
Do construction supply units need to adjust the provisional estimate or final settlement after July 1, 1963?
No, construction supply units will automatically reduce disbursements by an equivalent amount to the tax not remitted.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 15-TC-TQD |
Hanoi, June 7, 1963 |
CIRCULAR
Detailed regulations for implementing Decision No. 40-CP dated April 8, 1963 of the Council of Ministers on the abolition of business tax on state basic construction projects
THE MINISTER OF FINANCE
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Respectfully submitted to: |
-Ministries, State Basic Construction Committee, State Planning Committee, State Bank of Vietnam, General Departments. |
To reduce investment capital, lower budget estimates for basic construction projects, and simplify tax collection procedures, the Council of Ministers issued Decision No. 40-CP dated April 8, 1963 to abolish business tax on state basic construction projects. The Ministry of Finance hereby provides detailed regulations as follows:
1. The abolition of this business tax applies to basic construction projects of agencies or enterprises (including joint public-private enterprises) under central or local budgets, as well as self-funded construction projects of sectors and enterprises carried out through bidding or self-construction.
For the activities of construction material production enterprises, for the leasing of machinery and processing services of construction machinery organizations, and for the activities of cooperative and private construction teams undertaking architectural construction projects, business tax will continue to be collected according to current regulations.
2. To facilitate the adjustment of planned expenditure for basic construction volumes due to the abolition of the tax, after reaching a consensus with the State Planning Committee, the Ministry of Finance has decided that the abolition of the tax will take effect from July 1, 1963.
Until June 30, 1963, whenever temporary payments or monthly settlements are made, construction purchasing offices will continue to issue funds based on budget estimates including tax (if taxes were previously included in the budget estimate). At the same time, these taxes will be remitted to the budget according to the provisions in Circulars No. 768-TC-CNKT dated December 14, 1962 and No. 5-TC-NKKT dated March 8, 1963 of the Ministry of Finance. Starting from July 1, 1963, construction purchasing offices will no longer remit taxes, but for construction projects where taxes are included in the budget estimate (for construction and installation costs and certain other basic construction expenses), when making temporary payments or settlements, the purchasing offices will automatically reduce the amount issued by an equivalent amount of the unremitted tax without requiring the construction units to adjust their budget estimates. For example, if the completed volume for a ten-day period is 28,000 dong according to the budget estimate including tax; when making a temporary payment, 560 dong (28,000 dong x 2%) will be deducted, resulting in an issuance of only 27,440 dong.
3. The abolition of the tax on basic construction projects does not affect the planned volume of basic construction, but the value of the volume will decrease. The Ministry of Finance will work with the State Planning Committee and relevant sectors to address this issue during mid-year plan adjustments.
The abolition of the tax on basic construction projects funded by local budgets will also be implemented in accordance with the spirit of the above regulations for centrally funded basic construction projects.
During the implementation of this circular, if any difficulties arise, please report them to us so we can discuss solutions.
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DEPUTY MINISTER OF FINANCE
Nguyen Thanh Son |
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