Decree No. 25/2005/L-CTN of the President announcing the Law amending and supplementing certain provisions of the Special Consumption Tax Law and the Value Added Tax Law. This document shall take effect from the date of promulgation.
핵심 사항
- The Law applies to enterprises and individuals subject to special consumption tax and value added tax obligations.
- are exempted or granted tax reductions in accordance with the Law.
- Taxpayers must comply with the deadlines for submitting tax returns and paying taxes as prescribed.
- Violations of tax regulations will be subject to administrative penalties, with a maximum fine of 50% of the amount of tax due.
- The Law takes effect from the date of promulgation.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing the tax burden on enterprises and individuals, creating a more favorable business environment.
- Negative impact: Time is required for enterprises and individuals to adapt to new regulations.
❓ 자주 묻는 질문
Who does this Law apply to?
The Law applies to enterprises, economic organizations, and individuals involved in activities related to special consumption tax and value added tax.
Are there any provisions for tax exemptions or reductions?
Yes, taxpayers are exempted or granted tax reductions in accordance with the Law. Details regarding specific cases of exemption and reduction are set forth in Article 10 and 11 of the Law.
What is the deadline for submitting tax returns and paying taxes?
The deadlines for submitting tax returns and paying taxes are stipulated by the Law. Specific deadlines should be referred to in Article 20 of the Law.
What penalties will be imposed if there is a violation?
Violations of tax regulations will be subject to administrative penalties, with a maximum fine of 50% of the amount of tax due. Specific forms and levels of penalties should be referred to in Article 21 of the Law.
When does this Law come into effect?
The Law takes effect from the date of promulgation, specifically November 29, 2005. The specific effective date should be referred to in Article 3 of the Law.
전문
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PRESIDENT OF THE STATE |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness |
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Number: 25/2005/L-CTN |
Hanoi, December 9, 2005 |
ORDER OF THE STATE PRESIDENT
Regarding the promulgation of the Law
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIET NAM
On the basis of Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, Session 10, Term X;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Legislative Regulatory Documents;
NOW PROMULGATES:
Law amending and supplementing certain Articles of the Special Consumption Tax Law and the Value Added Tax Law.
Passed by the National Assembly of the Socialist Republic of Vietnam, 11th Term, 8th Session on November 29, 2005./.
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PRESIDENT |
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(Signed) |
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Tran Duc Luong |
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