Circular No. 205-TC/VP of the Ministry of Finance corrects Circular No. 131/1998/TT/BTC, amending contents related to export and import taxes for border trade.
Các điểm cốt lõi
- The Ministry of Finance → amends the contents of Circular No. 131/1998/TT/BTC, specifically lines 13-14 on page 1, and removes the phrase 'border trade' in Points 1.1 and 1.2 on page 1.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces errors, ensuring the accuracy of the Circular.
- Negative impact: May cause confusion for relevant agencies during implementation if information is not updated promptly.
❓ Câu hỏi thường gặp
How has Circular No. 131/1998/TT/BTC been amended?
The Ministry of Finance has amended lines 13-14 on page 1 and removed the phrase 'border trade' in Points 1.1 and 1.2.
Which agencies need to update their information following this correction?
Ministries, ministerial-level agencies, government agencies; People's Committees of provinces and centrally-administered cities; Customs and Tax Departments of provinces and centrally-administered cities.
Does this correction affect cross-border trade activities?
No, the correction only amends the term 'border trade' and does not change the regulations on export and import tax rates.
What is the deadline for agencies to update their information?
There is no specific deadline, but the Ministry of Finance requests that relevant agencies be aware and update their information immediately upon receipt of the circular.
Does this correction affect tax rates or levels?
No, the correction only amends terminology and does not change the regulations on tax rates or levels for exports and imports.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 205 TC/VP ON OCTOBER 22, 1998
REGARDING THE CORRECTION OF CIRCULAR NO. 131/1998/TT/BTC
ON OCTOBER 1, 1998
Respectfully submitted to: - Ministries, ministerial-level agencies, government agencies
- PROVINCES AND URBAN AREAS UNDER THE CENTRAL GOVERNMENT
- Customs offices of provinces and centrally governed cities
- Tax bureaus of provinces and centrally governed cities.
On October 1, 1998, the Ministry of Finance issued Circular No. 131/1998/TT/BTC guiding the implementation of Decision No. 143/1998/QĐ-TTg dated August 8, 1998 of the Prime Minister on amending the export tax and import tax regime for small-scale cross-border trade. Due to errors during proofreading and printing, there were mistakes. The Ministry of Finance requests correction as follows:
- Line 13 and 14 from top down, page 1 of the Circular shall be corrected to read: "... The Ministry of Finance guides the implementation of export tax and import tax for small-scale cross-border trade activities as follows:"
- Line 21 from top down (under point 1.1.) and line 25 from top down (under point 1.2.), page 1 of the Circular shall remove the phrase: "small-scale cross-border trade"
The Ministry of Finance hereby informs the ministries, ministerial-level agencies, government-affiliated agencies, provincial people's committees of centrally governed cities, and related units of these corrections and sincerely apologizes to all relevant agencies for the aforementioned errors.
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