Decision No. 30/2001/QD-BTC of the Ministry of Finance issues the Regulations on Printing, Issuing, Managing, and Using Tax Stamps to be implemented nationwide from July 1, 2001, replacing the old Management Regulations for Tax Stamps.
Đối tượng áp dụng
Director of the Ministry of Finance's Office, Director General of the State Revenue总局，会计制度司司长，国家金库总局局长，各省、直辖市税务局局长和管理、使用税票的组织和个人。
Các điểm cốt lõi
- Based on Decree No. 15/CP of 1993, Decree No. 178/CP of 1994 of the Government, and tax laws and the Accounting and Statistics Law to issue the Regulations on Managing and Using Tax Stamps.
- These regulations shall take effect nationwide from July 1, 2001, replacing the Management Regulations for Tax Stamps issued together with Decision No. 529 TC/QD dated December 22, 1992, of the Minister of Finance.
- The Director of the Ministry of Finance's Office, Director General of the State Revenue总局，会计制度司司长，国家金库总局局长，各省、直辖市税务局局长和管理、使用税票的组织和个人负责执行本决定。
- These new regulations will be uniformly applied in the management of state tax collection, fee collection, and surcharge collection nationwide.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps improve the efficiency of managing and using tax stamps, ensuring transparency in tax, fee, and surcharge collection.
- Negative impact: May cause initial costs for organizations and individuals who need to change their tax stamp management procedures.
❓ Câu hỏi thường gặp
When does this new regulation take effect?
This new regulation takes effect from July 1, 2001.
Who is responsible for implementing this decision?
The Director of the Ministry of Finance's Office, Director General of the State Revenue总局，会计制度司司长，国家金库总局局长，各省、直辖市税务局局长和管理、使用税票的组织和个人负责执行本决定。
What does this new regulation replace?
This new regulation replaces the Management Regulations for Tax Stamps issued together with Decision No. 529 TC/QD dated December 22, 1992, of the Minister of Finance.
What scope does this decision apply to?
These new regulations are uniformly applied nationwide in the management of state tax collection, fee collection, and surcharge collection.
What legal documents are the basis for issuing these regulations?
Based on Decree No. 15/CP of 1993, Decree No. 178/CP of 1994 of the Government, and tax laws and the Accounting and Statistics Law.
Toàn văn
Pursuant to …;
Regarding the issuance of the Printing, Distribution, Management, and Usage Regulations for Tax Stamps
________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government stipulating the tasks, powers, and responsibilities for state management by Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;
Pursuant to various tax laws and the Ordinance on Accounting and Statistical Taxation.
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government regarding fees and charges under the State Budget.
Based on the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1: The Printing, Distribution, Management, and Usage Regulations for Tax Stamps - abbreviated as "Management and Usage Regulations for Tax Stamps" - are hereby issued together with this decision.
Article 2: These regulations shall be uniformly applied in the management of state tax collection, fee, and charge collection throughout the country from July 1, 2001, replacing the Management Regulations for Stamps issued together with Decision No. 529 TC/QĐ dated December 22, 1992 of the Minister of Finance.
Article 3: The Director of the Ministry of Finance's Office, the General Director of the State Revenue总局局长,会计制度司司长,国家金库总局局长,各省、直辖市税务局局长,管理、使用印花税票的组织和个人负责执行本决定。/。
DEPUTY MINISTER
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