This Decision stipulates that Company Tia Sáng Battery shall be granted a 50% reduction in turnover tax for the production of battery types with a capacity of 100AH or more, aimed at substituting imported goods, during the period from January 1994 to December 1994.
Đối tượng áp dụng
Company Tia Sáng Battery belongs to the Heavy Industry Ministry.
Các điểm cốt lõi
- Company Tia Sáng Battery shall be granted a 50% reduction in turnover tax payable to the State Budget during the period from January 1994 to December 1994 (Article 1).
- Company Tia Sáng Battery shall be responsible for declaring and paying taxes according to current regulations, ensuring full payment of all tax liabilities to the State Budget (Article 2).
- The Haiphong City Tax Department and the General Tax Department shall be responsible for implementing this Decision (Article 3).
- The products eligible for preferential treatment are battery types with a capacity of 100AH or more.
- This Decision shall only apply during the specific period from January 1994 to December 1994.
🌐 Tác động xã hội từ văn bản này
- Company Tia Sáng Battery will benefit from reduced turnover tax, enhancing its competitiveness against imported goods.
- The State Budget may be affected due to the loss of revenue from the reduction in tax for Company Tia Sáng Battery.
❓ Câu hỏi thường gặp
Which company is eligible for tax reduction?
Only Company Tia Sáng Battery under the Heavy Industry Ministry.
What is the amount of tax reduction?
A 50% reduction in the turnover tax payable to the State Budget.
How long does this policy last?
From January 1994 to December 1994.
Which products are eligible for tax preference?
Battery types with a capacity of 100AH or more.
Will the State Budget be affected?
Yes, due to the loss of revenue from the reduction in tax for Company Tia Sáng Battery.
Toàn văn
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MINISTRY OF FINANCE Number: 206 TC/QĐ/TCT |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Hanoi, March 20, 1995 |
Pursuant to …;
REGARDING REDUCING BUSINESS INCOME TAX FOR UNITS PRODUCING SUBSTITUTE GOODS FOR IMPORTED GOODS
THE MINISTER OF FINANCE
Pursuant to Point 2, Article 1 of the Law Amending and Supplementing Certain Provisions of the Business Income Tax Law; Article 12 of Decree No. 55/CP dated August 28, 1993 of the Government detailing the implementation of the Business Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Business Income Tax Law; Circular No. 73A TC/TCT dated August 30, 1993 of the Ministry of Finance;
Pursuant to Decree No. 114-HĐBT dated April 7, 1992 of the Council of Ministers (now the Government) on State management of exports and imports; Circular No. 606 UB/LTVTHH dated March 26, 1994 of the State Planning Commission announcing the list of substitute goods for imported goods in 1994;
Considering the application for reduction of business income tax submitted by the Tia Sang Battery Company (under the Heavy Industry Ministry) regarding the production of substitute goods for imported goods and the request to reduce business income tax for production units producing substitute goods for imported goods as stated in Circular No. 9CT/CN dated January 9, 1995 of the Haiphong City Tax Department,
Pursuant to …;
Article 1: Reduce by 50% the amount of business income tax payable to the State budget for the production activities of various types of batteries with a capacity of 100AH or more by the Tia Sang Battery Company (under the Heavy Industry Ministry) during the period from January 1994 to December 1994.
Article 2: The Tia Sang Battery Company shall be responsible for declaring and paying business income tax according to Article 1 of this Decision, promptly and fully remitting all amounts due for taxes and other revenues under current regulations to the State budget.
Article 3: The Haiphong City Tax Department and the General Department of Taxation shall be responsible for implementing this Decision.
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CERTIFIED BY THE MINISTER OF FINANCE |
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Place of Receipt: |
DEPUTY MINISTER |
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- Tia Sang Battery Company |
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- Heavy Industry Ministry |
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- Haiphong City Tax Department |
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- To be filed at the Office of the Ministry, General Department of Taxation (for record, notification) |
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Vu Mong Giao |
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Vu Mong Giao |
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