Decision No. 223/QD/TC/TCT on reducing special consumption tax for enterprises expanding production and applying new technology

This decision of the Ministry of Finance reduces the special consumption tax for Haiphong Production and Technical Service Enterprise by VND 58,431,877 due to the enterprise's expansion of production and application of new technology.

Số hiệu223 QÐ/TC/TCT
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýVũ Mộng Giao
Cập nhật16/06/2026
NgànhLabour, War Invalids and Social Affairs
Lĩnh vựcUncategorized
Ngày ban hành02/03/1995
Ngày áp dụng29/03/1995
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

This decision of the Ministry of Finance reduces the special consumption tax for Haiphong Production and Technical Service Enterprise by VND 58,431,877 due to the enterprise's expansion of production and application of new technology.

Đối tượng áp dụng

[Haiphong Production and Technical Service Enterprise]

Các điểm cốt lõi

  • Haiphong Production and Technical Service Enterprise under the Ministry of Agriculture and Food Industry shall be granted a reduction in special consumption tax for the year 1993 amounting to VND 58,431,877 (Article 1).
  • The enterprise must settle the tax payable to the State Budget with the Haiphong Tax Department and promptly pay the remaining tax to the State Budget in accordance with Article 2.

🌐 Tác động xã hội từ văn bản này

  • Haiphong Production and Technical Service Enterprise is granted a reduction in financial burden due to special consumption tax, aiding the enterprise in expanding production and applying new technology.
  • The Haiphong City Tax Department is responsible for monitoring the settlement and payment of taxes by the enterprise.

❓ Câu hỏi thường gặp

Which enterprise is eligible for a reduction in special consumption tax?

Haiphong Production and Technical Service Enterprise under the Ministry of Agriculture and Food Industry

What is the amount of the tax reduction?

VND 58,431,877

What must the enterprise do after receiving the tax reduction?

Settle the tax payable to the State Budget with the Haiphong Tax Department and promptly pay the remaining tax to the State Budget.

Toàn văn

MINISTRY OF FINANCE

Number: 223/QD/TC/TCT

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

------------------------------

Hanoi, March 2, 1995

Pursuant to …;

REGARDING REDUCED SPECIAL CONSUMPTION TAX FOR ENTERPRISES EXPANDING PRODUCTION AND APPLYING NEW TECHNOLOGY

THE MINISTER OF FINANCE

Pursuant to Article 19 of the Special Consumption Tax Law which has been amended and supplemented; Clause 13 of Decree No. 56/CP dated August 28, 1993 of the Government detailing the implementation of the Special Consumption Tax Law and the Law amending and supplementing certain provisions of the Special Consumption Tax Law;

Pursuant to Section IV of Circular No. 74A/TC/TCT dated August 31, 1993 of the Ministry of Finance guiding the implementation of Decree No. 56/CP of the Government;

Considering the application for reduced special consumption tax for the year 1993 submitted by the Hai Phong Production and Technical Service Enterprise and the proposal of the Hai Phong City Tax Department at Document No. 447/A dated December 13, 1994.

Pursuant to …;

Article 1: Reduce the special consumption tax payable to the State budget for the year 1993 for the Hai Phong Production and Technical Service Enterprise under the Ministry of Agriculture and Food Industry with the amount of: 58,431,877 dong (Fifty-eight million four hundred thirty-one thousand eight hundred seventy-seven dong).

Article 2: Pursuant to Article 1 of this Decision, the Hai Phong Production and Technical Service Enterprise shall settle the tax payable to the State budget with the Hai Phong City Tax Department and promptly and fully pay the tax and other amounts still due to the State budget.

Article 3: This Decision takes effect from the date of issuance. The General Department of Taxation, the Hai Phong City Tax Department, and the Hai Phong Production and Technical Service Enterprise are responsible for implementing this Decision./.

KT/BỘ TRƯỞNG BỘ TÀI CHÍNH

Place of Receipt:

DEPUTY MINISTER

- Hai Phong Production & Technical Service Enterprise

- Hai Phong City Tax Department

- File: Office, General Department of Taxation (HC, NV1)

Vu Mong Giao

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Căn cứ 3
56/CP Nghị định số 56/CP Về việc điều chỉnh địa giới hành chính huyện Bạch Thông và thị xã Bắc Cạn, tỉnh Bắc Cạn Còn hiệu lực
223 QÐ/TC/TCT
Decision No. 223/QD/TC/TCT on reducing special consumption tax for enterprises expanding production and applying new technology
In effect

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