This circular guides the inspection of final tax settlement for enterprises under the Ministry of National Defense and requires them to register, declare, and settle taxes in accordance with the provisions of the Tax Law, clearly stating their responsibility to pay any additional tax due if it arises.
Đối tượng áp dụng
Provincial and centrally-administered city Tax Departments; state-owned enterprises engaged in business operations and public services, and other enterprises under the Ministry of National Defense
Các điểm cốt lõi
- Enterprises under the Ministry of National Defense must register, declare, and settle taxes according to the provisions of the Tax Law (Article 1).
- In cases where inspection reveals an increase in corporate income tax payable compared to the amount recorded as collected, enterprises must pay any additional tax due into the State Budget (Article 2).
- Public service enterprises under the Ministry of National Defense began fulfilling their obligation to pay corporate income tax according to the Corporate Income Tax Law from the 2004 fiscal year.
- If an enterprise fails to file a final tax settlement declaration or does not comply with the inspection decision, the Tax Department shall report to the Ministry of Finance for appropriate measures (Article 3).
🌐 Tác động xã hội từ văn bản này
- Enterprises under the Ministry of National Defense must adhere to tax declaration and payment requirements as prescribed to avoid penalties for violations.
- The Tax Authority has the right to inspect final tax settlements of enterprises under the Ministry of National Defense to ensure state revenue collection.
- Fulfilling tax obligations fully helps strengthen national financial management and create a fair business environment for other enterprises.
❓ Câu hỏi thường gặp
Must enterprises under the Ministry of National Defense pay additional corporate income tax arising during the inspection process?
Yes, if the amount of corporate income tax payable increases compared to the recorded amount, enterprises must pay any additional tax due into the State Budget.
When did public service enterprises under the Ministry of National Defense start fulfilling their obligation to pay corporate income tax?
Public service enterprises under the Ministry of National Defense began fulfilling their obligation to pay corporate income tax according to the Corporate Income Tax Law from the 2004 fiscal year.
What action will the tax authority take if an enterprise fails to file a final tax settlement declaration?
The Tax Department shall report specifically to the Ministry of Finance for the Ministry of Finance to coordinate with the Ministry of National Defense to implement corrective and enforcement measures.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE DECISION NO. 3427 TC/TCT DATED MARCH 25, 2005
REGARDING TAX SETTLEMENT REVIEW
Respected: Provincial Tax Departments
Recently, some units have reported difficulties regarding the tax settlement review for enterprises under The Ministry of National Defense. Regarding this matter, The Ministry of Finance provides the following opinion: - Based on provisions in Tax Laws and current guiding documents;
- Based on Circular Jointly Issued by the Ministry of Finance and the Ministry of National Defense No. 113/1998/TTLT-BTC-BQP dated August 7, 1998, guiding the implementation of tax policies for business operations and services of units under the Ministry of National Defense:
State-owned enterprises engaged in business activities, state-owned enterprises providing public services, and other enterprises under the Ministry of National Defense have the responsibility to register, declare, and settle taxes
as prescribed by law with local tax authorities. Tax authorities have the right and duty to inspect and review declarations, payments, and tax settlements of these enterprises in accordance with current Tax Law provisions. Specifically for state-owned enterprises providing public services, if through the corporate income tax settlement review, the amount of corporate income tax payable increases compared to the recorded revenue and expenditure as stipulated, then the enterprise must be responsible for supplementing the State budget with any underpaid corporate income tax; in cases where the amount of corporate income tax payable decreases compared to the recorded revenue and expenditure, no adjustment shall be made. Starting from the 2004 Budget Year, state-owned enterprises providing public services under the Ministry of National Defense must fulfill their tax obligations
as prescribed by the Corporate Income Tax Law. In cases where enterprises do not file a tax settlement declaration and do not comply with the tax authority's decision on tax settlement review, the Provincial Tax Department shall report specifically to the Ministry of Finance (General Department of Taxation) for the Ministry of Finance to coordinate with the Ministry of National Defense in taking corrective measures.
The Ministry of Finance provides this opinion for the Provincial Tax Departments under the Central Government to be aware and implement.
The Ministry of Finance provides comments for the provincial tax bureaus under the direct jurisdiction of the central government to be aware of and implement.
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