Decision No. 2151/QD-BTC announces 89 tax-related administrative procedures within the scope of the Ministry of Finance's state management functions, including 21 new procedures, 60 revised/new procedures, and abolishing 8 procedures. The decision takes effect from the date of issuance.
Key points
- The Ministry of Finance → announces 89 tax-related administrative procedures, including 21 new procedures and 60 revised/new procedures
- The General Department of Taxation, Legal Department, Director of the Ministry’s Office, and the Department of Information Technology and Financial Statistics → are responsible for implementing the Decision
- The Decision takes effect from the date of issuance
🌐 Social impact of this document
- Enterprises will have to comply with 21 new procedures and 60 revised procedures, which may affect their working processes and administrative costs
- Citizens also need to familiarize themselves with changes in administrative procedures related to taxes
❓ Frequently asked questions
Who does this Decision apply to?
The Decision applies to the Ministry of Finance, the General Department of Taxation, the Legal Department, the Director of the Ministry’s Office, and the Department of Information Technology and Financial Statistics.
How many new administrative procedures are announced?
There are 21 new administrative procedures announced.
Which procedures are abolished?
Eight administrative procedures are abolished, detailed in Appendix III attached to the Decision.
When does this Decision take effect?
The Decision takes effect from the date of issuance.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 2151/QD-BTC |
HA NOI, August 30, 2012 |
Pursuant to …;
ON ANNOUNCING ADMINISTRATIVE PROCEDURES IN THE TAX FIELD WITHIN THE SCOPE OF THE MINISTRY OF FINANCE'S STATE MANAGEMENT FUNCTIONS
THE MINISTER OF FINANCE
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 63/2010/ND-CP dated June 8, 2010 of the Government on Administrative Procedure Control;
Pursuant to Circular No. 153/2010/TT-BTC dated September 28, 2010 guiding the implementation of Government Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods sales and service provision; Pursuant to Circular No. 152/2011/TT-BTC dated November 11, 2011 guiding the implementation of Government Decree No. 67/2011/ND-CP dated August 8, 2011 detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax;
Pursuant to Circular No. 153/2011/TT-BTC dated November 11, 2011 guiding non-agricultural land use tax;
Pursuant to Circular No. 58/2012/TT-BTC dated April 12, 2012 guiding the implementation of Decision No. 05/2012/QD-TTg dated January 19, 2012 of the Prime Minister on piloting value-added tax refund for goods purchased by foreigners in Vietnam when exiting through Noi Bai International Airport and Tan Son Nhat International Airport;
Pursuant to Circular No. 80/2012/TT-BTC dated May 22, 2012 guiding the Law on Tax Administration regarding tax registration;
Pursuant to Circular No. 117/2012/TT-BTC dated July 19, 2012 guiding the practice of tax-related service procedures;
Upon the proposal of the Director General of the State Revenue总局局长，办公厅主任，
ANNOUNCE that attached to this Decision are 89 administrative procedures concerning non-agricultural land use tax, environmental protection tax, tax registration, tax-related service practice, invoices for goods sales and service provision, and piloting value-added tax refund for goods purchased by foreigners in Vietnam when exiting through Noi Bai International Airport and Tan Son Nhat International Airport within the scope of the Ministry of Finance's state management functions, including:
DECISION:
Article 1. - 21 new administrative procedures
(Annex I attached hereto). - 60 administrative procedures revised, supplemented, and replacing existing administrative procedures announced in Decisions No. 1902/QD-BTC dated August 10, 2009, No. 586/QD-BTC dated March 11, 2011, No. 1008/QD-BTC dated May 5, 2011, and No. 1782/QD-BTC dated July 26, 2011
(Annex II attached hereto). - 8 administrative procedures abolished
(Annex III attached hereto).The Director General of the State Revenue总局局长, 法制司司长, 办公厅主任, 计算机和财政统计局局长以及有关单位负责人负责执行本决定。/
Article 2. This Decision shall take effect from the date of signing.
Article 3. The Director of the Tax General Department, the Head of the Legal Affairs Department, the Director of the Ministry's Office, the Director of the Information Technology and Financial Statistics Department, and the Heads of relevant units shall be responsible for implementing this Decision./.
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Place of Receipt: |
DEPUTY MINISTER Do Hoang Anh Tuan |
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