Joint Circular No. 150/2009/TTLT-BTC-BQP amending and supplementing Joint Circular No. 43/2005/TTLT-BTC-BQP dated June 2, 2005 guiding the implementation of tax policies and state budget revenue from the production and business activities of goods and services of units under the Ministry of National Defense.

JOINT CIRCULAR

Amending and supplementing Circular Joint Circular No. 43/2005/TTLT/BTC-BQP dated June 2, 2005

The Minister of Justice, the President of the Supreme People's Court, the Procurator General of the Supreme People's Procuracy, the Minister of Public Security, the Minister of National Defense, the Minister of Finance, and the Minister of Agriculture and Rural Development issue this Joint Circular to repeal Joint Circular No. 22/2014/TTLT-BTP-TANDTC-VKSNDTC-BCA-BQP-BTC-BNN&PTNT dated November 21, 2014 between the Minister of Justice and the President of the Supreme People's Court, the Procurator General of the Supreme People's Procuracy, the Minister of Public Security, the Minister of National Defense, the Minister of Finance, and the Minister of Agriculture and Rural Development guiding the implementation of state administration concerning compensation work in litigation activities. tax policies and state budget revenues for activities

production and business of goods and services by units under the Ministry of National Defense

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Pursuant to the Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008 and the current State Budget Law;

Pursuant to Decree No. 10/2004/NĐ-CP dated January 7, 2004 of the Government stipulating management and use of the state budget and assets for certain activities in the national defense and security sectors;

Pursuant to Decree No. 31/2005/NĐ-CP dated March 11, 2005 of the Government on production and supply of public goods and services.

To align with the specific characteristics of production and business activities of units under the Ministry of National Defense, the Ministry of Finance and the Ministry of National Defense issue guidelines to amend and supplement certain contents of Joint Circular No. 43/2005/TTLT/BTC-BQP dated June 2, 2005 of the Ministry of Finance - Ministry of National Defense guiding the implementation of tax policies and state budget revenues for production and business activities of goods and services by units under the Ministry of National Defense as follows:

Article 1. Amend and supplement Clause b Point 2 Section II of Joint Circular No. 43/2005/TTLT/BTC-BQP dated June 2, 2005 as follows: "Declaration and payment of corporate income tax: In each quarter of the annual plan, defense companies that generate income from producing and supplying public goods and services and income from producing and trading other products, goods, and services shall determine the amount of corporate income tax payable and deposit it into the account of the Ministry of National Defense opened at the State Treasury in Hanoi. At year-end, defense companies shall settle their corporate income tax from producing and supplying public goods and services and corporate income tax from producing and trading other products, goods, and services with the Ministry of National Defense according to the prescribed regulations. Based on the settlement reports of defense companies, the Ministry of National Defense will determine the final payment amounts of defense companies and remit them to the state budget. After remitting the corporate income tax of defense companies based on the settlement, the Ministry of National Defense will send the payment amounts of defense companies in each locality to the Ministry of Finance for implementation of the分级处理此长文本并进行翻译：第13段

Article 2. This Circular shall take effect forty-five days from the date of signature.

Article 3. During the implementation process, if there are any difficulties, organizations and individuals are requested to report them to the Ministry of Finance and the Ministry of National Defense for timely guidance and resolution./.