Circular No. 60/A-TC-TCT abolishes the provision of deducting 2% and 5% administrative fees from resource taxes and fishing taxes for tax collection coordination work, effective from September 1, 1997.
要点
- Financial management agencies → no longer deduct 2% administrative fees from resource taxes and 5% administrative fees from fishing taxes for tax collection coordination work.
- The fishing and forestry industries → no longer responsible for deducting the percentages mentioned above.
🌐 本文件的社会影响
- National budget savings due to abolition of administrative fee deductions, but enterprises in the fishing and forestry industries may face difficulties in tax collection coordination.
- Financial management agencies reduce operational costs, but need to strengthen other measures to ensure tax collection management.
❓ 常见问题
When does this Circular take effect?
Circular No. 60/A-TC-TCT takes effect from September 1, 1997.
What percentage of administrative fees must the fishing and forestry industries still deduct?
According to this Circular, there is no longer a provision for deducting 2% from resource taxes or 5% from fishing taxes for tax collection coordination work.
What will financial management agencies do instead?
This Circular does not specifically mention alternative measures, but financial management agencies may need to strengthen other measures to ensure tax collection management.
How will the fishing and forestry industries be affected?
The fishing and forestry industries are no longer responsible for deducting the percentages mentioned above, but need to understand alternative measures for tax collection coordination.
Are there any issues encountered during implementation?
If any issues arise, agencies can promptly report them to the Ministry of Finance for supplementary guidance.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 60A-TC/TCT |
HA NOI, SEPTEMBER 1, 1997 |
CIRCULAR
GUIDANCE TO AMEND CIRCULAR NO. 30 TC-TCT DATED MAY 23, 1991 ON THE MANAGEMENT REGIME FOR TAX COLLECTION IN THE FISHERY SECTOR AND CIRCULAR NO. 69 TC-TCT DATED NOVEMBER 27, 1991 ON THE TRANSITION FROM CHARGES FOR FOREST MANAGEMENT TO RESOURCE TAX ON THE HARVESTING OF NATURAL FORESTS
POINT 6, SECTION V OF CIRCULAR NO. 69 TC-TCT DATED NOVEMBER 27, 1991 ON THE TRANSITION FROM CHARGES FOR FOREST MANAGEMENT TO RESOURCE TAX ON THE HARVESTING OF NATURAL FORESTS GUIDES THAT 2% OF PROCEDURE FEES SHALL BE WITHHELD FROM THE TOTAL AMOUNT OF RESOURCE TAX ACTUALLY PAID INTO THE STATE TREASURY, AND POINT 6, SECTION V OF CIRCULAR NO. 30 TC-TCT DATED MAY 23, 1991 ON THE MANAGEMENT REGIME FOR TAX COLLECTION IN THE FISHERY SECTOR GUIDES THAT 5% OF PROCEDURE FEES SHALL BE WITHHELD FROM THE TOTAL AMOUNT OF TAX COLLECTED TO SERVE THE ORGANIZATION OF FORCES TO COOPERATE IN THE COLLECTION OF FISHERY TAX.
NOW, BASED ON ARTICLE 6 OF THE STATE BUDGET LAW APPROVED BY THE NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM AT ITS NINTH SESSION, NINTH MEETING ON MARCH 20, 1996, THE MINISTRY OF FINANCE GUIDES THE ABOLITION OF POINT 6, SECTION V OF CIRCULAR NO. 69 TC-TCT DATED NOVEMBER 27, 1991 AND POINT 6, SECTION V OF CIRCULAR NO. 30 TC-TCT DATED MAY 23, 1991 OF THE MINISTRY OF FINANCE EFFECTIVE FROM SEPTEMBER 1, 1997.
OTHER CONTENTS NOT GUIDED IN THIS CIRCULAR SHALL CONTINUE TO BE IMPLEMENTED IN ACCORDANCE WITH THE PROVISIONS OF CIRCULAR NO. 69 TC-TCT DATED NOVEMBER 27, 1991 AND CIRCULAR NO. 30 TC-TCT DATED MAY 23, 1991 OF THE MINISTRY OF FINANCE.
IF ANY DIFFICULTIES ARISE DURING IMPLEMENTATION, WE URGE THE AUTHORITIES TO REPORT PROMPTLY TO THE MINISTRY OF FINANCE FOR STUDY AND ADDITIONAL GUIDANCE.
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Vu Mong Giao (Signed) |
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