Decision No. 187/2003/QĐ-BTC of the Ministry of Finance promulgates a new model of tax stamp receipt, replacing old models and becoming effective 15 days after publication in the Official Gazette.
要点
- Organizations and individuals engaged in business operations → shall use the new model CTT03A tax stamp receipt to replace old models
- The General Department of Taxation → shall be responsible for printing, issuing, and guiding management and use of tax stamp receipts in accordance with the law
- This Decision becomes effective 15 days after its publication in the Official Gazette, abolishing previous regulations on tax stamp receipt forms that conflict with this Decision
🌐 本文件的社会影响
- Citizens and businesses will use the new receipt, which may cause inconvenience during the transition period
- The General Department of Taxation must strengthen management and issuance work to ensure smooth tax collection activities
❓ 常见问题
When does the new model of tax stamp receipt become effective?
This Decision becomes effective 15 days after its publication in the Official Gazette.
What responsibilities does the General Department of Taxation have related to the new model of tax stamp receipt?
The General Department of Taxation is responsible for printing, issuing, and guiding management and use of tax stamp receipts in accordance with the law.
Can the old model of tax stamp receipt still be used?
Previous regulations on tax stamp receipt forms that conflict with this Decision are abolished, therefore, the old model of tax stamp receipt cannot be used anymore.
How does this Decision take effect for organizations and individuals engaged in business operations?
Organizations and individuals engaged in business operations shall use the new model CTT03A tax stamp receipt to replace old models.
What is the transition period from using the old model of tax stamp receipt to the new model?
This Decision becomes effective 15 days after its publication in the Official Gazette, thus the transition period will last approximately 15 days.
全文
Pursuant to …;
Regarding the issuance of tax stamps for business licenses
________________________
THE MINISTER OF FINANCE
Pursuant to the Ordinance dated March 3, 1989 of the State Council amending and supplementing certain provisions in the ordinances and regulations on commercial and industrial taxes and goods taxes;
Pursuant to the Decree No. 75/2002/NĐ-CP dated August 30, 2002 of the Government stipulating the adjustment of the business license tax rate;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to the Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the State Revenue Administration,
Pursuant to …;
Article 1. Issuing the "Tax Stamp for Business License" model CTT03A to replace the previous Tax Stamp for Business License model CTT03 issued together with Decision No. 597/TC-QĐ-TCT dated December 8, 1990 of the Minister of Finance and the business license stamp models CTT32A and CTT32B, to unify the tax collection receipts for business licenses for organizations and individuals engaged in business activities.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. All previous provisions regarding the models of tax collection receipts for business licenses that conflict with this Decision are hereby abolished.
Article 3. The General Department of Taxation shall be responsible for printing, issuing, guiding management and use of the Tax Stamp for Business License, model CTT03A in accordance with the provisions of the law.
DEPUTY MINISTER
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