This circular guides the establishment of a fund to combat illegal business activities and provides detailed regulations on entities permitted to establish such funds, the percentage for establishing the fund, and procedures for remitting money into the state budget.
适用范围
Forest rangers; economic arbitrators; specialized state inspection agencies; units involved in recovering fines and confiscated goods from illegal business activities.
要点
- The establishment of a fund includes forest rangers, economic arbitrators, and specialized state inspection agencies (Point 1).
- The percentage for establishing a reward fund for entities participating in coordinated inspections is stipulated in Article 2 of Decision No. 180-TTg dated December 22, 1992 (Point 2).
- Tax authorities must remit the entire amount of fines and proceeds from the sale of confiscated goods into Item 30 of the state budget according to the corresponding chapter, section, and category in the budget schedule (Point 3a).
- Customs authorities must immediately remit the remaining amount after establishing a fund into Item 33 for fines and into the corresponding tax item for proceeds from the sale of confiscated goods related to hidden taxes, according to the corresponding chapter, section, and category in the budget schedule (Point 3b).
🌐 本文件的社会影响
- Enhance the effectiveness of state management in combating illegal business activities.
- Ensure revenue sources for the state budget from fines and confiscated goods violating laws.
- Entities permitted to establish a fund have additional legal grounds to carry out their tasks.
❓ 常见问题
Which entities are allowed to establish a fund to combat illegal business activities?
Forest rangers, economic arbitrators, and specialized state inspection agencies.
How is the percentage for establishing a reward fund for participating in coordinated inspections stipulated?
It is stipulated in Article 2 of Decision No. 180-TTg dated December 22, 1992.
Which item of the state budget must tax authorities remit fines and proceeds from the sale of confiscated goods into?
Item 30, according to the corresponding chapter, section, and category in the budget schedule.
After establishing a fund, which item of the state budget must customs authorities remit the remaining amount into?
Section 33 concerning fines and proceeds from the sale of confiscated goods shall be moved to the corresponding tax evasion penalty amount.
全文
OFFICE OF THE NATIONAL ASSEMBLY
CIRCULAR Preamble
NO. 37-TC/TCT DATED MAY 10, 1993 GUIDING ADDITIONAL PROVISIONS TO CIRCULAR NO. 25-TT/TCT DATED MARCH 24, 1993 OF THE MINISTRY OF FINANCE
Following Circular No. 25-TC/TCT dated March 24, 1993, guiding the implementation of Decision No. 180-TTg dated December 22, 1992 of the Prime Minister on establishing funds to combat illegal business activities; after a period of implementation, the Ministry of Finance has received several local documents proposing solutions for issues arising from Circular No. 25. After studying these proposals, the Ministry of Finance provides additional guidance as follows:
1. Subjects eligible to establish funds:
The subjects eligible to establish funds are supplemented with: forest rangers; economic arbitrators and specialized state inspection agencies. Units participating in coordinated inspections and checks on illegal business activities and preventing tax losses shall be rewarded according to the units authorized to set up reward funds.
2. Replacing the content of item 2c, Section III of Circular No. 25-TC/TCT dated March 24, 1993 with new content as follows:
"The agency responsible for handling procedures to establish a fund for units authorized to set up reward funds shall do so according to the ratio prescribed in Article 2 of Decision No. 180-TTg dated December 22, 1992 of the Prime Minister"
3. Depositing money into the State Budget:
a) Replacing the content of item 4, point 2c, Section III of Circular No. 25-TC/TCT dated March 24, 1993 with new content as follows:
"At the same time, tax agencies shall immediately handle procedures to deposit all remaining funds: into Item 30 for fines and proceeds from confiscated goods, and into the corresponding tax item for hidden taxes; according to the relevant chapter, section, and category of the State Budget classification."
b) Supplementing at the end of point 2d, Section III of Circular No. 25-TC/TCT dated March 24, 1993 with a new paragraph as follows:
"Customs agencies shall immediately deposit all remaining funds after setting aside the fund: into Item 33 for fines and proceeds from confiscated goods, and into the corresponding tax item for hidden taxes; according to the relevant chapter, section, and category of the State Budget classification."
It is requested that units authorized to establish funds strictly comply with the provisions of Circular No. 25-TC/TCT dated March 24, 1993 of the Ministry of Finance and the additional provisions in this circular.
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