Decision No. 54/QD-BTC of 2011 of the Ministry of Finance amends Circular No. 198/2010/TT-BTC on amending and supplementing the State Budget Structure. The main content is to adjust the code of the Special Consumption Tax sub-item from lottery activities.
Scope of application
Ministry of Finance; related financial management agencies; units under the Ministry of Finance
Key points
- Adjust the code of the Special Consumption Tax sub-item from lottery activities from 1758 to 1761 (Article 1)
- This Decision takes effect from the date of signature and applies concurrently with Circular No. 198/2010/TT-BTC (Article 2)
🌐 Social impact of this document
- To ensure accuracy and consistency in state budget management
- Impact on relevant agencies when implementing the adjustment of the Special Consumption Tax sub-item code
❓ Frequently asked questions
What content in Circular No. 198/2010/TT-BTC does Decision No. 54/QD-BTC of 2011 of the Ministry of Finance amend?
Adjust the code of the Special Consumption Tax sub-item from lottery activities from 1758 to 1761.
When does this Decision take effect?
Takes effect from the date of signature and applies concurrently with Circular No. 198/2010/TT-BTC.
Full text
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MINISTRY OF FINANCE ---------- NUMBER: 54/QD-BTC |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------------------------- HA NOI, January 12, 2011 |
Pursuant to …;
REGARDING CORRECTING THE CIRCULAR NO. 198/2010/TT-BTC OF DECEMBER 8, 2010 OF THE MINISTRY OF FINANCE ON AMENDING AND SUPPLEMENTING THE STATE BUDGET OUTLINE
CORRECTING THE CONTENTS OF THE CIRCULAR NO. 198/2010/TT-BTC OF DECEMBER 8, 2010 OF THE MINISTRY OF FINANCE ON AMENDING AND SUPPLEMENTING THE STATE BUDGET OUTLINE AS FOLLOWS:
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THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;
BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the State Budget Department,
Pursuant to …;
Article 1. Clause 5, Article 2 on supplementing the Sub-item of Item 1750 "Special Consumption Tax" was recorded as follows:
"Sub-item 1758: Special Consumption Tax from lottery activities."
"Sub-item 1761: Special Consumption Tax from lottery activities."
“商品编码3824.78.00”
This Decision takes effect from the date of issuance and shall be applied simultaneously with the effective date of Circular No. 198/2010/TT-BTC of December 8, 2010 of the Ministry of Finance.
Article 2. - Department of Finance, Taxation Service, State Treasury of provinces and centrally governed cities;
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Place of Receipt: - Central Party Office and its Departments; - National Assembly's Office; - President's Office; - Government Office; - Supreme People's Procuracy; - Supreme People's Court; - Central Steering Committee Office for Combating Corruption; ||| - Central mass organizations; - State Audit Agency; - State Council for Financial Supervision; - Ministries, agencies equivalent to ministries, and government agencies; ||| - People's Committees of provinces and centrally-administered cities; - For record: Office, State Budget - Department of Legal Drafting - Ministry of Justice; - Units under the Ministry of Finance; - Official Gazette; ||| - Government website and Ministry of Finance website; - File: VT, NSNN. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Nguyen Cong Nghiep |
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