Decision No. 60 TC/QD/TCT reduces business income tax for the Dong Thap Pharmaceutical Company for one year, from October 1994 to September 1995. The reduction amount is 50% of the total tax due but not exceeding 288 million dong.
Đối tượng áp dụng
Dong Thap Pharmaceutical Company
Các điểm cốt lõi
- The Dong Thap Pharmaceutical Company shall be granted a 50% reduction in business income tax payable to the State Budget from October 1994 to September 1995 (Article 1).
- The total amount of reduced business income tax shall not exceed 288 million dong (Article 1).
- The Company must settle and pay any remaining taxes due to the State Budget with the tax authority immediately after receiving this decision (Article 2).
- This Decision is based on the application for reduction of business income tax submitted by the Dong Thap Pharmaceutical Company and the request for tax reduction for a facility affected by fire as stated in Circular No. 02-CV/CT dated January 3, 1995 from the Dong Thap Tax Department.
- Based on regulations concerning authority and procedures for reducing business income tax stipulated in Circular No. 73A TC/TCT dated August 30, 1993 issued by the Ministry of Finance.
🌐 Tác động xã hội từ văn bản này
- The Dong Thap Pharmaceutical Company will receive financial support to overcome difficulties caused by fire.
- The State Budget will experience reduced revenue during the period when the Company implements this Decision.
- Reducing taxes helps the company maintain its production and business operations, creating employment for workers.
❓ Câu hỏi thường gặp
What percentage of the tax due is the Dong Thap Pharmaceutical Company entitled to a reduction?
50% of the total tax due from October 1994 to September 1995.
What is the maximum amount of business income tax that can be reduced?
288 million dong.
After receiving this Decision, what must the Dong Thap Pharmaceutical Company do?
The Company must settle and pay any remaining taxes due to the State Budget with the tax authority immediately after receiving this decision.
On what basis is this Decision made?
Based on the application for reduction of business income tax submitted by the Dong Thap Pharmaceutical Company and the request for tax reduction for a facility affected by fire as stated in Circular No. 02-CV/CT dated January 3, 1995 from the Dong Thap Tax Department.
What regulations are relied upon to consider tax reductions?
Based on regulations concerning authority and procedures for reducing business income tax stipulated in Circular No. 73A TC/TCT dated August 30, 1993 issued by the Ministry of Finance.
Toàn văn
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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
| No. 60 TC/QĐ/TCT | Hanoi, January 23, 1995 |
DECISION
ON REDUCING BUSINESS INCOME TAX
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THE MINISTER OF FINANCE
Pursuant to Clause 2, Article 18 of the Business Income Tax Law; and Article 12 of Decree No. 55/CP dated August 28, 1993 promulgated by the Government guiding the implementation of the Business Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Business Income Tax Law;
Pursuant to the regulations on authority and procedures for reviewing applications for reduction of business income tax as stipulated in Circular No. 73A TC/TCT dated August 30, 1993 issued by the Ministry of Finance guiding the implementation of Decree No. 55/CP of the Government;
- Considering the application for reduction of business income tax submitted by Dong Thap Pharmaceutical Company and the request to reduce business income tax for a facility affected by fire as stated in Document No. 02-CV/CT dated January 3, 1995 from the Tax Department of Dong Thap Province,
DECIDES
Article 1: To reduce by 50% the business income tax payable to the State Treasury by Dong Thap Pharmaceutical Company for a period of one year from October 1, 1994 to September 30, 1995; however, the total amount of reduced tax shall not exceed VND 288,000,000 (two hundred eighty-eight million).
Article 2: Based on the above reduction in business income tax, Dong Thap Pharmaceutical Company is required to settle its tax liabilities and other payments due to the State Treasury with the tax authority and immediately pay any remaining taxes and other amounts due to the State Treasury.
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DISTRIBUTION: - Dong Thap Pharmaceutical Company - Tax Department of Ho Chi Minh City - To be filed: Office of the Ministry, General Department (HC,NV1) |
CHIEF OF MINISTRY DEPUTY MINISTER
Vu Mong Giao |
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