Circular No. 1973-TC/TCT provides guidance on the handling of collection and recording of income and expenditure for units within the scope of the basic construction investment plan for 1990 to ensure budget revenue discipline.
Đối tượng áp dụng
Ministries, Departments of Finance, Tax Bureaus, and subordinate units
Các điểm cốt lõi
- Ministries must submit a list of units under consideration for recording income and expenditure to the Ministry of Finance (Point 1).
- Recording of income and expenditure is only allowed within the same unit or Corporation if there is an investment construction plan and any generated revenue must be remitted to the State budget (Point 1).
- The Tax Bureau may only allow retention of tax payments when officially notified by the Ministry of Finance regarding recording of income and expenditure (Point 2).
- Units without a capital allocation plan for basic construction in 1990 must immediately remit to the State budget (Point 2).
- Accumulated funds that local budgets are entitled to according to Resolution No. 186/CP will be recorded as income and expenditure and returned to local budgets (Point 3)
🌐 Tác động xã hội từ văn bản này
- To ensure discipline in tax collection for the State budget.
- Prevent unauthorized retention of tax payments.
- Units with an investment construction plan benefit from easier recording of income and expenditure.
- Units without a capital allocation must immediately remit to the State budget.
❓ Câu hỏi thường gặp
What actions should Ministries take regarding the recording of income and expenditure?
Must submit a list of units under consideration for recording income and expenditure to the Ministry of Finance as stipulated in Point 1.
Which entities are permitted to retain tax payments?
Only those units officially notified by the Ministry of Finance regarding recording of income and expenditure may retain (Point 2).
What must be done by units without a capital allocation plan for basic construction in 1990?
Must immediately remit to the State budget according to established regulations (Point 2).
How will accumulated funds that local budgets are entitled to under the adjustment ratio be handled?
Will be recorded as income and expenditure and returned to local budgets in accordance with Point 3.
What authority does the Tax Bureau have regarding tax payments?
May only allow retention of tax payments when officially notified by the Ministry of Finance (Point 2).
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1973-TC/TCT DATED DECEMBER 14, 1991 ON
HANDLING TAX COLLECTION AND RECORDING OF RECEIPTS AND EXPENSES
According to the reports of various Departments of Finance and Tax Collection Bureaus: the situation of state budget revenue collection in the last months of the year is encountering difficulties due to ministries and sectors instructing their subordinate units to retain certain amounts for tax payment to the state treasury, which does not comply with the spirit of Circular No. 1591 TC/NSNN issued by the Ministry of Finance.
To ensure discipline in tax collection and timely handling of recording receipts and expenses for construction investment; the Ministry of Finance provides specific guidance on handling tax collection and recording receipts and expenses as follows:
1. Ministries shall immediately send to the Ministry of Finance a list of units subject to examination regarding recording receipts and expenses within the approved plan for 1990, so that the Ministry of Finance can base its procedures for recording receipts and expenses on the principle:
- Only record receipts and expenses within the same unit or within the same State Corporation, Industrial Joint Venture, or enterprise with full industry accounting under the condition: having a construction investment plan funded by state budget funds in 1990 and having generated revenue that must be paid to the state treasury.
- Regarding unapproved construction expenditures, both parties A and B must confirm it along with confirmation from the Construction Investment Bank; for outstanding receipts, there must be confirmation from the local Tax Collection Bureau.
2. Tax Collection Bureaus shall only allow units to retain amounts due to the state treasury when officially notified by the Ministry of Finance regarding recording receipts and expenses for these units.
For units without a construction investment funding plan for 1990, they are required to promptly pay into the state treasury according to established regulations.
3. Regarding accumulated funds that local budgets are entitled to under the regulation ratio: State-owned revenue, profits... as stipulated in Resolution No. 186 HĐBT dated November 27, 1989, recording receipts and expenses shall be summarized by Departments of Finance and Tax Collection Bureaus for reporting to the Ministry for processing and returning to local budgets.
It is requested that ministries and Tax Collection Bureaus guide units to implement according to the above spirit, ensuring proper recording of receipts and expenses for units while urging timely payment of all due revenues into the state treasury.
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