This circular amends and supplements Circular No. 81-TC/HCSN of 1996 of the Ministry of Finance regarding guidance on managing and using advertising revenue for the Television Industry, specifically adjusting the income tax rate from 45% applicable as of January 1, 1997.
핵심 사항
- The Television Industry → must pay an income tax rate of 45% on advertising revenue → effective as of January 1, 1997
- Other guidelines shall continue to be implemented in accordance with Circular No. 81 TC/HCSN of 1996.
- The Television Industry → must report any difficulties to the Ministry of Finance for timely support.
🌐 이 문서의 사회적 영향
- The Television Industry bears a financial burden due to high income tax payments.
- The Ministry of Finance has a more stringent basis for managing the use of advertising revenue by the Television Industry.
❓ 자주 묻는 질문
What percentage of income tax does the Television Industry have to pay from advertising revenue?
45%
What changes does this circular make compared to Circular No. 81 TC/HCSN of 1996?
Only modifies the income tax rate, other guidelines remain unchanged.
When is the new tax rate applicable?
As of January 1, 1997
전문
| OFFICE OF THE NATIONAL ASSEMBLY |
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 21-TC/TCT DATED APRIL 26, 1997
AMENDING AND COMPLEMENTING CIRCULAR NO. 81 TC/HCSN DATED DECEMBER 23, 1996
ISSUED BY THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT AND USE OF REVENUE FROM ADVERTISING TO INVEST IN DEVELOPMENT OF THE TELEVISION INDUSTRY
ADVERTISING FOR THE DEVELOPMENT AND INVESTMENT OF THE TELEVISION INDUSTRY OF VIETNAM
VIEITNAMESE TELEVISION INDUSTRY DEVELOPMENT ADVERTISING
Pursuant to Decision No. 605/TTg dated August 31, 1996 of the Prime Minister regarding permission for the Television industry to use advertising revenue for development, the Ministry of Finance issued Circular No. 81 TC/HCSN dated December 23, 1996 to guide implementation. To ensure compliance with legal provisions and the Prime Minister's Decision, the Ministry of Finance supplements and amends as follows:
1. Replace Item 2, Subparagraph c, Point 1, Section II of Circular No. 81 TC/HCSN dated December 23, 1996 issued by the Ministry of Finance with Item 2, Subparagraph c, Point 1, Section II as follows: "Income tax (45% x taxable income)" and apply from January 1, 1997.
2. Other guidelines shall continue to be implemented in accordance with Circular No. 81 TC/HCSN dated December 23, 1996 issued by the Ministry of Finance.
During implementation, if there are any difficulties, units are advised to report to the Ministry of Finance for timely supplementation.
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