This Decision abolishes four old forms and promulgates eight new forms for statistical reports on commercial and industrial taxes, applicable to financial agencies, state-owned revenue collection bureaus, and commercial and industrial tax offices. The new forms shall be implemented from the time the new tax policy is enforced.
Key points
- Abolish four old forms designated as CTN-2, CTN-3, CTN-4, and CTN-5.
- Promulgate eight periodic statistical report forms on commercial and industrial taxes.
- Heads of county, city district, or town finance departments shall record the forms in accordance with regulations.
- The Director of the State-Owned Revenue Collection Bureau and Commercial and Industrial Tax Office shall compile comprehensive forms nationwide.
- Implementation guidance for this Decision shall be provided by the General Statistics Office and the Ministry of Finance.
🌐 Social impact of this document
- Strengthen management of commercial and industrial taxes through periodic statistics.
- Improve the quality of statistical data on commercial and industrial taxes.
❓ Frequently asked questions
How many forms are promulgated?
Eight periodic statistical report forms on commercial and industrial taxes.
When do the forms begin?
The forms shall be implemented from the time the new tax policy is enforced.
Who is responsible for recording the forms?
Heads of county, city district, or town finance departments are responsible for recording the forms in accordance with regulations.
What do the new forms include?
Eight new forms for statistical reports on commercial and industrial taxes, along with explanations of content, methods for recording indicators, and forms.
Full text
JOINT DECISION
Issuing eight periodic statistical reporting forms on commercial and industrial taxes
________________________
MINISTER OF FINANCE - GENERAL DIRECTOR OF THE GENERAL STATISTICS OFFICE
On the basis of Decree No. 197-CP dated November 7, 1961 of the Council of Ministers stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of Decree No. 131-CP dated July 1, 1961 of the Council of Ministers stipulating the tasks, powers, and organizational structure of the Ministry of Finance.
On the basis of Decree No. 27-CP dated February 22, 1962 of the Council of Ministers stipulating the establishment and issuance of periodic statistical reporting systems and survey plans;
On the basis of Directive No. 122-TTg dated October 2, 1965 of the Prime Minister regarding statistical work under new circumstances.
Considering the need to strengthen statistical work on commercial and industrial taxes to enhance tax management according to Decision No. 200-NQ/TVQH dated January 18, 1966 of the Standing Committee of the National Assembly.
DECISION:
Article 1. - Now abolish four periodic statistical reporting forms on commercial and industrial taxes with codes CTN-2, CTN-3, CTN-4, and CTN-5 in the reporting system for state revenue and commercial and industrial taxes issued pursuant to Decision No. 231-TC/VP dated December 28, 1962.
Article 2. - Now issue:
a) Eight periodic monthly, quarterly, and annual statistical reporting forms on commercial and industrial taxes, accompanied by an explanation of the content, recording methods for indicators, and forms ([1]).
b) A classification table of industries for enterprises in collective and individual business sectors;
c) A list of goods subject to statistical reporting.
Article 3. - The statistical forms prescribed in Article 2 shall be implemented from the month when the new commercial and industrial tax policy takes effect.
Article 4. - Heads of county financial departments, city districts, or urban wards are responsible for recording the forms as prescribed; heads of state revenue and commercial and industrial tax collection bureaus in cities, heads of provincial financial departments are responsible for compiling summary tables within their respective regions; and the head of the national state revenue and commercial and industrial tax collection bureau is responsible for compiling summary tables nationwide.
Article 5. - The Director of the State Revenue and Commercial and Industrial Tax Collection Bureau under the Ministry of Finance and the Director of the Trade and Financial Statistics Department under the General Statistics Office are responsible for guiding the implementation of this decision./.
GENERAL STATISTICS OFFICE
DEPUTY DIRECTOR
DEPUTY MINISTER
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