Decision No. 3400/QD-BTC corrects Circular Joint Circular No. 43/2005/TTLT/BTC-BQP, amending the content regarding the determination and payment of taxes by defense companies into the State Budget.
适用范围
Ministry of National Defense, General Department of Taxation, Heads of Units under the Ministry of Finance, and related organizations and individuals.
要点
- Ministry of National Defense → verify and determine the official amount to be paid by each defense company and implement the payment of the tax that the company must pay into the State Budget.
🌐 本文件的社会影响
- Positive impact: Ensuring the accuracy in determining the tax amount of defense companies, enhancing management of state budget revenue.
- Negative impact: May impose additional administrative burden on the Ministry of National Defense and related units.
❓ 常见问题
To whom does this decision apply?
This decision applies to the Ministry of National Defense, General Department of Taxation, Heads of Units under the Ministry of Finance, and related organizations and individuals.
What actions must the Ministry of National Defense undertake according to this decision?
The Ministry of National Defense must verify and determine the official amount to be paid by each defense company and implement the payment of the tax that the company must pay into the State Budget.
When does this decision take effect?
This decision takes effect from the date of issuance.
What actions must defense companies undertake according to this decision?
There are no specific provisions for defense companies in this decision, but they will have their official amounts determined and must pay taxes into the State Budget.
What content does this decision amend in the Joint Circular?
This decision corrects the last paragraph of Point 2b, Section II of Joint Circular No. 43/2005/TTLT/BTC-BQP.
全文
Pursuant to …;
Regarding the correction of Circular Joint Circular No. 43/2005/TTLT/BTC-BQP dated June 2, 2005 of the Ministry of Finance and the Ministry of National Defense guiding tax policies and state budget revenue for units under the Ministry of National Defense After consultation with the Ministry of National Defense and considering the proposal of the Director General of the Tax General Department,
THE MINISTER OF FINANCE
Pursuant to the Law Amending and Supplementing Certain Articles of the Law on Legislative Regulatory Documents dated December 26, 2002;
Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004 on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Correct the last part of Point 2b, Section II of Joint Circular No. 43/2005/TTLT/BTC-BQP dated June 2, 2005 of the Ministry of Finance and the Ministry of National Defense guiding tax policies and state budget revenue for units under the Ministry of National Defense as follows:
DECISION:
Article 1. : "Based on the settlement reports of defense companies, the Ministry of National Defense determines the official amount to be paid into the State Budget by defense companies and pays it into the Central State Budget."
Previously printed as: "Based on the settlement reports of defense companies, the Ministry of National Defense will verify and determine the official payment amount of each defense company and implement the payment of taxes that the company must pay into the State Budget."
Amend to read as followsThis Decision takes effect from the date of signature. The Director General of the Tax General Department, heads of units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Decision./.
Article 2. This Decision shall take effect from the date of signature. The Director of the Tax General Department, the Heads of units under the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Decision./.
DEPUTY MINISTER
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