Circular No. 36/2000/TT-BTC supplements certain regulations on financial, accounting, and tax regimes for duty-free shops operating in Vietnam. It allows duty-free shops to sell goods to Chinese customers entering and exiting with travel permits, purchase domestically produced cars to resell to diplomatic recipients eligible for tax benefits, and purchase domestically manufactured and assembled cars to resell to other recipients eligible for tax benefits.
Đối tượng áp dụng
Duty-free shops operating in Vietnam
Các điểm cốt lõi
- Duty-free shops located in northern border provinces are permitted to sell goods to Chinese customers entering and exiting with travel permits.
- Duty-free shops serving diplomatic recipients are allowed to purchase domestically produced cars to resell to diplomatic recipients eligible for tax benefits.
- Duty-free shops located in urban areas are permitted to purchase domestically manufactured and assembled cars to resell to other recipients eligible for tax benefits.
- The regime for collection, payment, and exemption of taxes shall be implemented in accordance with the provisions of Circular No. 42/1999/TT/BTC dated April 20, 1999 of the Ministry of Finance.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Facilitates the sale of goods and car purchases for duty-free shops, enhancing their business efficiency.
- Negative impact: May cause inequality between those eligible for tax benefits and those who are not.
- Balance: Strengthening the management of financial, accounting, and tax regimes for duty-free shops.
❓ Câu hỏi thường gặp
Who are duty-free shops in northern border provinces permitted to sell goods to?
Duty-free shops in northern border provinces are permitted to sell goods to Chinese customers entering and exiting with travel permits.
Can duty-free shops serving diplomatic recipients purchase domestically produced cars to sell to whom?
Duty-free shops serving diplomatic recipients are allowed to purchase domestically produced cars to resell to diplomatic recipients eligible for tax benefits.
What can duty-free shops in urban areas purchase domestically manufactured and assembled cars to sell to?
Duty-free shops in urban areas are permitted to purchase domestically manufactured and assembled cars to resell to other recipients eligible for tax benefits.
The regime for collection, payment, and exemption of taxes is based on which regulation?
The regime for collection, payment, and exemption of taxes is implemented according to the provisions of Circular No. 42/1999/TT/BTC dated April 20, 1999 of the Ministry of Finance.
When does this circular take effect?
This circular takes effect fifteen days from the date of issuance.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 36/2000/TT-BTC |
Hanoi, May 4, 2000 |
CIRCULAR
Supplementing some points of the Circular No. 42/1999/TT-BTC dated April 20, 1999 guiding financial, accounting, and tax regulations for duty-free shops operating in Vietnam
relating to the financial, accounting, and tax regime for duty-free shops operating in Vietnam
regarding the financial, accounting, and tax regime for duty-free shops in Vietnam
Pursuant to the Law on Export Tax and Import Tax; the Law on Corporate Income Tax; the Law on Value Added Tax;
Pursuant to Decision No. 205/1998/QĐ-TTg dated October 19, 1998 of the Government Chairman promulgating the Regulations on Duty-Free Shops;
Pursuant to Circular No. 172/1998/TT-BTC dated December 22, 1998 of the Ministry of Finance guiding the implementation of Decree No. 54/CP dated August 28, 1993, Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law on Export Tax and Import Tax and the Laws amending and supplementing certain articles of the Law on Export Tax and Import Tax and Circular No. 42/1999/TT-BTC dated April 20, 1999 of the Ministry of Finance;
Pursuant to the opinions of the Government Chairman expressed in Official Letters No. 583/VPCP-KTTH dated February 21, 2000; Official Letter No. 893/VPCP-KTTH dated March 13, 2000 of the Government Office;
The Ministry of Finance supplements some points of Circular No. 42/1999/TT-BTC dated April 20, 1999 as follows:
I. Supplementing Article I of Circular No. 42/1999/TT-BTC: Duty-free shops located in northern border provinces are permitted to sell goods to Chinese customers entering and exiting with travel permits; duty-free shops serving diplomatic personnel are allowed to purchase domestically produced cars for resale to diplomatic personnel who enjoy tax benefits; duty-free shops within urban areas are permitted to purchase domestically produced and assembled cars for resale to other entities enjoying tax benefits;
II. The collection, payment, and exemption of taxes shall be carried out in accordance with the provisions of Circular No. 42/1999/TT-BTC dated April 20, 1999 of the Ministry of Finance.
This Circular takes effect fifteen days from the date of signature. Any difficulties encountered during implementation should be reported to the Ministry of Finance for timely resolution.
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Place of Receipt: - Central Party Committee Office - NATIONAL ASSEMBLY SECRETARIAT, PRESIDENTIAL PALACE SECRETARIAT - Supreme People's Procuracy, Supreme People's Court - Central-affiliated provincial/municipal People's Committees, others under the Government - Central agencies of mass organizations - People's Committees, Departments of Finance, Tax Departments of centrally administered cities and provinces - Units under the Ministry - To be filed with the Office (HC, TH) of the Ministry of Finance (HC, NV3) |
DEPUTY MINISTER OF FINANCE DEPUTY MINISTER (Signed) Pham Van Trong |
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