Circular No. 38 TC/NT provides temporary guidelines on financial regulations for import and export activities of localities.

This Circular stipulates the level of revenue incentives for local budgets from the submission of tobacco and pork to the central government, applicable to provinces and cities. Notably, it increases the revenue from pork to VND 1,800 per ton and sets the revenue from tobacco at 50% of the total value.

문서 번호38 TC/NT
문서 유형Circular
발행 기관Ministry of Finance
서명자Ngô Thiết Thạch
업데이트15. 06. 2026
분야Uncategorized
발행일31. 12. 1981
발효일01. 01. 1982
효력 만료일
상태In effect
✦ 스마트 요약

This Circular stipulates the level of revenue incentives for local budgets from the submission of tobacco and pork to the central government, applicable to provinces and cities. Notably, it increases the revenue from pork to VND 1,800 per ton and sets the revenue from tobacco at 50% of the total value.

핵심 사항

  • Local budgets benefit from the incentive revenues from the submission of tobacco and pork to the central government according to the new provisions.
  • Regarding pork, the amount that the local budget benefits is VND 1,800 per ton instead of VND 400 per ton previously (Clause a).
  • Regarding tobacco leaves, the local budget benefits from a revenue equal to 50% of the total value of tobacco submitted to the central government based on the new directive price (Clause b).
  • The basis for calculating incentive revenues, the subjects submitting, and the submission procedures remain the same as specified in Circulars No. 02 TC/QLNS and No. 08 TC/TQD of the Ministry of Finance.

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MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

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 Number: 36-TC/TQD

Hanoi, December 21, 1981

 CIRCULAR 

REGULATIONS ON ADDITIONAL INCOME FOR LOCAL BUDGETS FROM INCENTIVE REVENUE FOR THE SUBMISSION OF TOBACCO LEAF AND MEAT PORK TO THE CENTRAL AUTHORITY

Pursuant to Decision No. 313/CP dated October 1, 1980 of the Council of Ministers regarding local budgets receiving incentive revenue from the submission of tobacco leaf and meat pork to the central authority; the Ministry of Finance has issued Circular No. 02 TC/QLNS dated February 12, 1981 and Circular No. 08 TC/TQD dated May 25, 1981 guiding the submission of the aforementioned incentive revenue to local budgets. To align with new purchase prices stipulated in Decision No. 95/CP dated September 20, 1981 of the Council of Ministers, the Ministry of Finance hereby supplements the level of local budget income from incentive revenue for the submission of tobacco leaf and meat pork to the central authority as follows:

a)Regarding meat pork: Previously, the local budget received 400 dong per ton, now it is set at 1800 dong per ton (one thousand eight hundred dong). For beef and buffalo meat, regulations will be established after the government issues new purchase prices.

b) Regarding tobacco leaf: The local budget shall receive an amount equal to 50% of the total value of tobacco leaf submitted to the central authority based on the new purchase price (for each grade).

The basis for calculating incentive revenue, the entities responsible for payment, and the procedures for submitting incentive revenue to the local budget remain consistent with the provisions in Circulars No. 02 TC/QLNS and No. 08 TC/TQD of the Ministry of Finance mentioned above.

This circular takes effect from January 1, 1981.

 Place of filing:

- Office of the Council of Ministers for "reporting"

- Ministry of Internal Trade

- Ministry of Consumer Goods Industry

- Provincial People's Committees, cities, special administrative regions

- Provincial and Municipal Financial Departments

- State Bank of Vietnam branches in provinces, cities, and special zones

KT/BỘ TRƯỞNG BỘ TÀI CHÍNH

DEPUTY MINISTER

  

Chu Tam Thuc

 

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