Decision No. 225 TC/QÐ/TCT on reducing turnover tax for newly established production facilities

This Decision reduces by 50% the amount of turnover tax payable by Ajinomoto Vietnam Company Limited for a period of one year from January 1, 1993 to December 31, 1993. The Decision applies to newly established production facilities and is only effective for a specific company.

문서 번호225 TC/QÐ/TCT
문서 유형Decision
발행 기관Ministry of Finance
서명자Vũ Mộng Giao
업데이트02. 07. 2026
산업Labour, War Invalids and Social Affairs
분야Uncategorized
발행일24. 03. 1995
발효일24. 03. 1995
효력 만료일—
상태In effect
✦ 스마트 요약

This Decision reduces by 50% the amount of turnover tax payable by Ajinomoto Vietnam Company Limited for a period of one year from January 1, 1993 to December 31, 1993. The Decision applies to newly established production facilities and is only effective for a specific company.

적용 범위

Ajinomoto Vietnam Company Limited

핵심 사항

  • Ajinomoto Vietnam Company Limited → is entitled to a reduction of 50% in the amount of turnover tax payable for a period of one year from January 1, 1993 to December 31, 1993.
  • Ajinomoto Vietnam Company Limited → shall declare and pay taxes in accordance with the provisions.

🌐 이 문서의 사회적 영향

  • Positive impact: Reduces the financial burden on Ajinomoto Vietnam Company Limited during its initial operational period, helping the company stabilize production and develop.
  • Negative impact: There is no significant impact on other businesses or citizens.

❓ 자주 묻는 질문

How much percentage of tax does Ajinomoto Vietnam Company Limited get reduced?

Ajinomoto Vietnam Company Limited is entitled to a reduction of 50% in the amount of turnover tax payable for a period of one year from January 1, 1993 to December 31, 1993.

What is the duration of the tax reduction?

The duration of the turnover tax reduction for Ajinomoto Vietnam Company Limited is one year, from January 1, 1993 to December 31, 1993.

What must Ajinomoto Vietnam Company Limited do to be eligible for the tax reduction?

Ajinomoto Vietnam Company Limited does not need to undertake any additional procedures beyond declaring and paying taxes in accordance with Article 1 of this Decision.

Does this Decision apply to other enterprises?

No, the Decision only applies to Ajinomoto Vietnam Company Limited and does not have effect on other enterprises.

How much tax does Ajinomoto Vietnam Company Limited need to pay after the reduction?

After the reduction of 50%, Ajinomoto Vietnam Company Limited only needs to pay 50% of the turnover tax payable according to the regulations.

전문

MINISTRY OF FINANCE

Number: 225 TC/QĐ/TCT

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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

Hanoi, March 24, 1995

Pursuant to …;

REGARDING REDUCTION OF BUSINESS INCOME TAX FOR NEWLY ESTABLISHED PRODUCTION UNITS

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;

Pursuant to the regulations on authority and procedures for considering tax reduction stipulated in Circular No. 73A TC/TCT dated August 30, 1993 of the Ministry of Finance guiding the implementation of Decree No. 55/CP of the Government;

- Considering the application for business income tax reduction of Vietnam AJINOMOTO Company and according to the request for reducing business income tax for newly established production units in Document No. 588/CT-ĐTNN dated September 28, 1994 and Document No. 94/CT-ĐTNN dated March 13, 1995 of the Dong Nai Provincial 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 Vietnam AJINOMOTO Company in the period from January 1, 1993 to December 31, 1993.

Article 2: Vietnam AJINOMOTO Company shall be responsible for declaring and paying business income tax in accordance with Article 1 of this Decision, timely and fully remitting all amounts due in taxes and other revenues under current regulations to the State budget./.

Article 3: This Decision takes effect from the date of signature. The Director General of the General Tax Department, the Director of the Dong Nai Provincial Tax Department, the Head of the Ministry of Finance's Office, and Vietnam AJINOMOTO Company are responsible for implementing this Decision./.

CERTIFIED BY THE MINISTER OF FINANCE

Place of Receipt:

DEPUTY MINISTER

- Vietnam AJINOMOTO Company

Deputy Minister of Finance

- Dong Nai Department of Finance

- Dong Nai Tax Department

- To be filed: VP, TCT (HC,NV5,)

Vu Mong Giao

Related Documents:

이 문서의 원본 파일을 업데이트하는 중입니다. 전문을 먼저 확인하시고 나중에 다시 확인해 주세요.

관계도

↑ 근거 및 이 문서에 영향을 주는 문서
225 TC/QÐ/TCT
Decision No. 225 TC/QÐ/TCT on reducing turnover tax for newly established production facilities
In effect
↓ 이 문서의 영향을 받는 문서
인용 2

문서를 클릭하면 열립니다. 빨간 테두리=효력을 변경하는 관계.