Decision No. 236/2003/QD-BTC of the Minister of Finance adjusts the time for paying VAT on imported urea fertilizer from thirty days to sixty days from the date of notification by the Customs authority. This provision applies to all imported urea fertilizer from the effective date until December 31, 2004.
Đối tượng áp dụng
Import enterprises of urea fertilizer and Customs Departments of centrally governed cities and provinces
Các điểm cốt lõi
- Enterprises importing urea fertilizer → are granted an extension of the time for paying VAT from thirty days to sixty days from the date of notification by the Customs authority regarding the amount of tax payable.
- This applies to all imported urea fertilizer from the effective date of the Decision until December 31, 2004.
- Enterprises importing urea fertilizer before the effective date of the Decision → are granted an extension of the time for paying VAT to sixty days from the date of notification by the Customs authority regarding the amount of tax payable.
🌐 Tác động xã hội từ văn bản này
- Reduces financial pressure on enterprises importing urea fertilizer for one year.
- Facilitates business operations of enterprises, reduces management costs of working capital.
❓ Câu hỏi thường gặp
When does this Decision apply?
This Decision applies from the effective date until December 31, 2004 (Article 2).
What must enterprises importing urea fertilizer do before the Decision takes effect?
If enterprises import urea fertilizer before the effective date of the Decision, they will be granted an extension of the time for paying VAT to sixty days from the date of notification by the Customs authority regarding the amount of tax payable (Article 2).
What has been adjusted for the deadline for paying VAT on urea fertilizer?
The deadline for paying VAT on imported urea fertilizer has been adjusted from thirty days to sixty days from the date of notification by the Customs authority regarding the amount of tax payable (Article 1).
To which quantity of urea fertilizer does this Decision apply?
It applies to all imported urea fertilizer arriving at Vietnamese ports from the effective date of the Decision until December 31, 2004 (Article 2).
Is there a need to register or notify the tax authority when applying this provision?
There is no specific requirement for registration or notification in the document. Enterprises only need to comply with the adjusted time for paying VAT (Article 3).
Toàn văn
DECISION OF THE MINISTER OF FINANCE
Regarding the temporary adjustment of the time for paying VAT on imported urea fertilizer
THE MINISTER OF FINANCE
Pursuant to the Law amending and supplementing certain Articles of the Law on Value-Added Tax;
Pursuant to the Law amending and supplementing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on Circular No. 5818/VPCP-KTTH dated November 24, 2003 of the Government Office regarding the handling of complaints about fertilizer trading.
DECISION:
Article 1. Temporarily adjust the time for paying value-added tax on urea fertilizer at the import stage from thirty days to sixty days from the date the taxpayer receives the official notification from the Customs authority regarding the amount of tax due.
Article 2. Apply the provision of Article 1 to all quantities of urea fertilizer imported into Vietnamese ports from the date this Decision takes effect until December 31, 2004.
In cases where enterprises importing urea fertilizer before the effective date of this Decision are still within the period not required to pay VAT (thirty days), they shall be granted an extension of the payment period to sixty days from the date the taxpayer receives the official notification from the Customs authority regarding the amount of tax due.
Article 3. Import enterprises of urea fertilizer and the Customs Departments of centrally governed cities and provinces are responsible for implementing this Decision.
Article 4. This Decision takes effect 15 days from the date of publication in the Official Gazette.
DEPUTY MINISTER
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