Decision No. 24/2004/QD-BTC of the Ministry of Finance amends the content of the Export Declaration at Border, abolishes the note stating "This declaration has no value for tax refund" and allows documents circulated before the effective date of this decision to still be eligible for tax refund according to current regulations.
Key points
- The Export Declaration at Border HQ/2002-XKBG no longer contains the note stating "This declaration has no value for tax refund"
- Documents circulated prior to the effective date of the decision will still be eligible for tax refund according to current regulations.
🌐 Social impact of this document
- Reduces the burden on businesses in the tax refund process when exporting goods through borders.
- Increases convenience for the export process, shortening the time for processing documents.
❓ Frequently asked questions
Who does this decision apply to?
This decision does not specifically state the subjects it applies to, but it is relevant to businesses exporting goods through borders and customs authorities.
Does the Export Declaration at Border HQ/2002-XKBG remain valid after this decision is issued?
The note stating "This declaration has no value for tax refund" has been abolished, but documents circulated prior to the effective date of the decision will still be eligible for tax refund according to current regulations.
What should businesses do after this decision is issued?
Businesses do not need to undertake any additional procedures, they only need to use the Export Declaration at Border HQ/2002-XKBG without the note stating "This declaration has no value for tax refund".
When does this decision take effect?
This decision takes effect fifteen days after its publication in the Official Gazette.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 24/2004/QD-BTC |
Hanoi, March 5, 2004 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of the Export Declaration for Border Goods
THE MINISTER OF FINANCE
Decree No. 86/2002/NĐ-CP dated November 5, 2002, which stipulates the functions, tasks, powers, and organizational structure of Ministries and Ministerial-level agencies; Pursuant to the Government Decree No. 77/2003/NĐ-CP July 1, 2003, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Customs Law; Government Decree No. 101/2001/ND-CP December 31, 2001, stipulating detailed implementation of certain provisions of the Customs Law;
Pursuant to the Value Added Tax Law; Government Decree No. 79/2000/ND-CP December 29, 2000, Circular No. 122/2000/2000/TT-BTC December 29, 2000, Circular No. 82/2002/TT-BTC September 18, 2002, issued by the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department, the General Directors of the General Department of Customs and the General Department of Taxation,
DECISION:
Article 1. Abolish the note stating "Note: This declaration does not have value for tax refund" on the Export Declaration for Border Goods HQ/2002-XKBG issued together with Decision No. 1473/2002/QD-TCHQ dated May 24, 2002 by the General Director of the General Department of Customs.
Article 2. For export declarations for border goods HQ/2002-XKBG that were in circulation before the effective date of this decision, if they meet all required procedures and conditions, they will still be eligible for tax refunds according to current regulations.
Article 3. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Director of the Tax Policy Department, the General Directors of the General Department of Taxation and the General Department of Customs, relevant units, and the Head of the Ministry of Finance's Office shall be responsible for implementing this Decision./.
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DEPUTY MINISTER |
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