This Decree promulgates the Law amending and supplementing certain articles of the Special Consumption Tax Law, which was passed by the National Assembly, tenth session, third meeting on June 17, 2003.
Key points
- Enterprises → shall comply with new regulations on special consumption tax
- State management agencies → shall be responsible for performing their functions of managing and supervising the implementation of the Law
- Citizens → shall be aware of and comply with new regulations on special consumption tax
🌐 Social impact of this document
- Positive impact: Enterprises will have to adjust their production and business plans according to the new regulations, which may affect costs and profits.
- Negative impact: It may cause difficulties for enterprises unfamiliar with the new regulations during the transition process.
❓ Frequently asked questions
When does this Law take effect?
The Law amending and supplementing certain articles of the Special Consumption Tax Law was passed on June 17, 2003, and came into force immediately upon promulgation.
What new regulations must enterprises comply with?
Enterprises must comply with new regulations on special consumption tax stipulated in this Law, specifically including provisions related to tax rates, taxable objects, and other management measures.
How many new tax rates are there?
The text does not specify the number of new tax rates. Citizens and enterprises need to refer to the Special Consumption Tax Law for specific details.
How will citizens be affected?
Citizens will have to comply with new regulations on special consumption tax, which may increase costs for some consumer goods.
What responsibilities do state management agencies have?
State management agencies shall be responsible for performing their functions of managing and supervising the implementation of the Law and handling violations according to the law.
Full text
ORDER OF THE STATE PRESIDENT
Regarding the promulgation of the Law Amending and Supplementing Certain Articles of the Special Consumption Tax Law
CHAIRMAN NƯỚC SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, tenth session;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Legislative Regulatory Documents;
THE WE PROMULGATE:
The Law Amending and Supplementing Certain Articles of the Special Consumption Tax Law.
Was passed by the National Assembly of the Socialist Republic of Vietnam, 11th Session, third meeting, on June 17, 2003./.
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