Decision No. 26/2004/QD-BTC of the Ministry of Finance supplements and amends the State Budget Classification System, including the addition of sub-items for corporate income tax from land transfer rights and lease activities, while abolishing some sub-items in Item 015
적용 범위
The Ministry of Finance, agencies at ministerial level, government agencies, People's Committees of provinces and centrally governed cities, and units under the Ministry of Finance
핵심 사항
- Financial authorities → supplement Chapter B - Units under provincial management with sub-items for corporate income tax from land transfer rights and lease activities
- Financial authorities → abolish sub-items in Item 015 'Special Consumption Tax' such as centrally regulated goods, between local budgets, and add new sub-items for cigarette, cigar, beer, wine, passenger cars under 24 seats, and various types of gasoline
- Financial authorities → this decision shall take effect 15 days from the date of publication in the Official Gazette, adjusting revenue payments to the state budget from January 1, 2004 to the effective date of this decision according to the new regulations
- Financial authorities → direct implementation and guide subordinate units to implement the decision
- Financial authorities → the Minister and Deputy Ministers are responsible for organizing the enforcement of this decision
🌐 이 문서의 사회적 영향
- Positive impact: Establish a clear legal basis for managing state budget revenues, ensuring consistency and effectiveness in implementing taxes
- Negative impact: May cause difficulties for businesses in complying with new regulations if not provided with specific guidance
❓ 자주 묻는 질문
When does this decision come into effect?
This decision takes effect 15 days from the date of publication in the Official Gazette.
How will previous revenue payments to the state budget that do not comply with the new regulations be adjusted?
Revenue payments to the state budget from January 1, 2004 to the effective date of this decision will be adjusted according to the provisions of this decision.
Which agency is responsible for organizing the implementation of this decision?
The Minister and Deputy Ministers of the Ministry of Finance and agencies under and affiliated with the Ministry of Finance are responsible for organizing the enforcement of this decision.
To which entities does this decision apply?
This decision applies to the Ministry of Finance, agencies at ministerial level, government agencies, People's Committees of provinces and centrally governed cities, and units under and affiliated with the Ministry of Finance.
What new tax sub-items are added in this decision?
Yes, adding sub-items for corporate income tax from land transfer rights and lease activities, as well as new sub-items for cigarette, cigar, beer, wine, passenger cars under 24 seats, and various types of gasoline in Item 015 'Special Consumption Tax'.
전문
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Decision No. 26/2004/QD-BTC | Hanoi, March 18, 2004 |
DECISION OF THE MINISTER OF FINANCE
OF THE MINISTER OF FINANCE DECISION NO. 26/2004/QD-BTC DATED MARCH 18, 2004 ON AMENDING AND SUPPLEMENTING THE STATE BUDGET CLASSIFICATION SYSTEM
THE MINISTER OF FINANCE
- Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
- Pursuant to the Corporate Income Tax Law No. 09/2003/QH11 dated June 17, 2003;
- Pursuant to the Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;
- Pursuant to the Government Decree No. 164/2003/NĐ-CP dated December 22, 2003 detailing and guiding the implementation of the Corporate Income Tax Law;
- Pursuant to the Government Decree No. 101/2004/NĐ-CP dated February 25, 2004 on establishing the Postal and Telecommunications Departments under the People's Committees of provinces and centrally governed cities;
- BASED ON DECREE NO. 77/2003/ND-CP OF July 1, 2003 OF THE GOVERNMENT PROVIDING FOR THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
- Considering the proposal of the Director of the State Budget Department.
DECISION:
Article 1: Issuing supplementary Chapters and amending and abolishing certain Sub-items of the State Budget Classification System issued together with Decision No. 280 TC/QĐ/NSNN dated April 15, 1997 on issuing the State Budget Classification System and Decision No. 156/2002/QD-BTC dated December 20, 2002 on amending and supplementing the State Budget Classification System of the Ministry of Finance; Circulars guiding the amendment and supplementation of the State Budget Classification System No. 156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, No. 67/2001/TT-BTC dated August 22, 2001 of the Ministry of Finance as follows:
a/ Supplementing Chapter B - Units under provincial management:
- Sub-item 05 "Corporate Income Tax from land transfer activities".
- Sub-item 06 "Corporate Income Tax from land lease activities".
b/ Amending and abolishing Sub-items of Item 015 "Special Consumption Tax":
- Abolishing the following Sub-items:
+ Sub-item 01: "Domestic goods, services, and business activities subject to 100% central government budget adjustment according to the State Budget Law".
+ Sub-item 04: "Domestic goods, services, and business activities subject to budget adjustment between local government levels according to the State Budget Law".
- Supplementing the following Sub-items:
+ Sub-item 05: "Domestic cigarette and cigar products".
+ Sub-item 06: "Domestic alcohol and beer products".
+ Sub-item 07: "Domestic passenger vehicles with less than 24 seats".
+ Sub-item 08: "Domestic refined petroleum products, naphtha, reformate, and other additives for gasoline production".
+ Sub-item 09: "Other domestic services and goods".
Article 2: This Decision shall take effect 15 days after its publication in the Official Gazette.
Revenue collected into the state budget from January 1, 2004 to the date this Decision takes effect that has been recorded inconsistently with the provisions of Article 1 of this Decision shall be adjusted in accordance with this Decision.
Article 3: Ministries, ministerial-level agencies, governmental agencies at the central level, and People's Committees of provinces and centrally governed cities are responsible for directing, implementing, and guiding subordinate units to implement this Decision.
Article 4: The Director of the State Budget Department, the Head of the Ministry of Finance Office, and the Heads of units under and affiliated with the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.
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Place of Receipt: - Central Office and Party Departments, - National Assembly Office, - Office of the President; - Government Office, - Ministries, ministerial-level agencies, government agencies, - Supreme People's Court, Supreme People's Procuracy, - Central Agencies of Mass Organizations, - Departments of Labour, Invalids and Social Affairs, Departments of Finance of provinces and centrally-administered cities, - Provincial Finance Departments, Tax Departments, Customs Departments, Treasury Departments of centrally governed cities, - Official Gazette, - Department of Legal Document Inspection (Ministry of Justice); - Units under and affiliated with the Ministry, - File: Office, State Budget Department. |
DEPUTY MINISTER OF FINANCE Vice Minister (Signed)
TRAN VAN TA |
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