Decision No. 29/2003/QÐ-BTC delegates to the Director General of the General Department of Taxation the authority to examine and resolve the waiver of tax debts and amounts payable to the State treasury as stipulated in Circular No. 32/2002/TT-BTC. This decision applies to enterprises facing difficulties due to objective reasons.
적용 범위
Director General of the General Department of Taxation, enterprises with tax debts and amounts payable to the State treasury
핵심 사항
- The Director General of the General Department of Taxation is delegated the authority to examine and resolve the waiver of tax debts and amounts payable to the State treasury according to the provisions at Section IV Part B of Circular No. 32/2002/TT-BTC (Article 1).
- The Director General of the General Department of Taxation shall report to the Ministry on the examination and resolution of the waiver of tax debts and amounts payable to the State treasury of enterprises delegated monthly (Article 2).
🌐 이 문서의 사회적 영향
- Enterprises facing difficulties due to objective reasons are supported in waiving tax debts and amounts payable to the State treasury, reducing financial burdens.
- The General Department of Taxation has additional responsibilities in examining and resolving the waiver of tax debts and reporting to the Ministry on this work.
❓ 자주 묻는 질문
Which enterprises are authorized to examine and resolve the waiver of tax debts?
The Director General of the General Department of Taxation is authorized to examine and resolve the waiver of tax debts for enterprises as prescribed.
When is the report on the waiver of tax debts submitted?
The Director General of the General Department of Taxation must report to the Ministry on the examination and resolution of the waiver of tax debts monthly.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 29/2003/QD-BTC |
Hanoi, March 17, 2003 |
DECISIONDECREE
OF THE MINISTER OF FINANCE NUMBER 29/2003/QD-BTC DATED MARCH 17, 2003 ON DELEGATING AUTHORITY TO THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION TO PROCESS AND WRITE OFF TAX DEBTS AND OTHER AMOUNTS DUE TO THE STATE BUDGET AS PROVIDED FOR IN CIRCULAR NO. 32/2002/TT-BTC DATED APRIL 10, 2002 OF THE MINISTRY OF FINANCE
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
WHEREAS Decision No. 172/2001/QD-TTg dated November 5, 2001 of the Prime Minister on handling deferred tax payments, suspended tax debts, and tax debt write-offs and other amounts due to the state budget for businesses and production and business establishments experiencing difficulties due to external factors;
WHEREAS Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance guiding the implementation of Decision No. 172/2001/QD-TTg dated November 5, 2001;
Pursuant to the proposal of the Director General of the State Tax Administration, the Head of the Personnel and Training Department, and the Director of the Office of the Ministry of Finance;
DECISION:
Article 1. DELEGATES authority to the Director General of the State Tax Administration to examine and resolve tax debt write-offs and other amounts due to the state budget as provided for in Section IV Part B of Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance guiding Decision No. 172/2001/QD-TTg dated November 5, 2001 of the Prime Minister on handling deferred tax payments, suspended tax debts, and tax debt write-offs and other amounts due to the state budget for businesses and production and business establishments experiencing difficulties due to external factors.
Article 2The Director General of the State Tax Administration shall regularly report monthly to the Ministry on the examination and resolution of tax debt write-offs and other amounts due to the state budget of enterprises authorized and shall be responsible before the Minister of Finance for his decisions.
Article 3. This Decision shall take effect from the date of signing.
The Director General of the State Tax Administration, the Head of the Personnel and Training Department, the Director of the Office of the Ministry of Finance, and the Heads of related units shall be responsible for implementing this Decision.
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Nguyen Sinh Hung (Signed) |
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