Circular No. 26/2003/TT-BTC guides the time for calculating tax on exported and imported goods according to the provisions of Decree No. 94/1998/NĐ-CP and Circular No. 172/1998/TT-BTC. The provision at Article 7 of Decree No. 101/2001/NĐ-CP shall not be applied to determine the time for calculating tax.
适用范围
Exporting and importing enterprises and customs authorities.
要点
- Enterprises shall apply the provisions regarding the time for calculating tax according to Decree No. 94/1998/NĐ-CP and Circular No. 172/1998/TT-BTC and shall not apply the provision at Article 7 of Decree No. 101/2001/NĐ-CP.
- Customs authorities shall implement the determination of the time for calculating tax according to the guidance of the Ministry of Finance.
🌐 本文件的社会影响
- Enterprises will have clearer procedures for calculating taxes, helping to reduce risks and increase management efficiency.
- Customs authorities will have specific guidelines to perform their tasks accurately.
❓ 常见问题
When does this Circular take effect?
This Circular takes effect from the date of signature, which is April 1, 2003.
How is the time for calculating tax on exported and imported goods specified?
The time for calculating tax is specified according to Decree No. 94/1998/NĐ-CP and Circular No. 172/1998/TT-BTC. The provision at Article 7 of Decree No. 101/2001/NĐ-CP shall not be applied to determine this time.
What should enterprises pay attention to when applying this Circular?
Enterprises need to comply with the provisions of Decree No. 94/1998/NĐ-CP and Circular No. 172/1998/TT-BTC, and shall not apply the provision at Article 7 of Decree No. 101/2001/NĐ-CP to determine the time for calculating tax.
What should customs authorities do when implementing this Circular?
Customs authorities need to follow the guidance of the Ministry of Finance regarding the determination of the time for calculating tax on exported and imported goods.
If there are difficulties, what should enterprises and customs authorities do?
In case of difficulties during implementation, enterprises and customs authorities are advised to report to the Ministry of Finance for resolution.
全文
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MINISTRY OF FINANCE Number: 26/2003/TT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Hanoi, April 1, 2003 |
CIRCULAR
Guidelines on the time for calculating tax on exported and imported goods
Pursuant to Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Circular No. 6038/VPCP-KTTH dated October 28, 2002 of the Government Office regarding the time for calculating tax on exported and imported goods;
The Ministry of Finance provides guidelines on the time for calculating tax on exported and imported goods as follows:
The time for calculating tax on exported and imported goods shall be implemented in accordance with Article 4 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998, and the guidance provided in Section II, Part C of Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993, and Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Tax and Import Tax and Laws Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax.
The provisions set forth in Article 7 of Decree No. 101/2001/NĐ-CP dated December 31, 2001 of the Government detailing the implementation of certain provisions of the Law on Customs Procedures and Customs Inspection and Supervision Regime shall not be applied to determine the time for calculating tax on exported and imported goods.
1. The Director of the Finance and Planning Department is responsible for guiding and supervising the implementation of this Circular.
In the course of implementation, if there are any difficulties, it is requested that relevant agencies and units report to the Ministry of Finance for resolution.
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DEPUTY MINISTER (Signed) Truong Chi Trung |
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