Decision No. 72/2004/QD-BTC temporarily adjusts the time for paying Value Added Tax (VAT) on fertilizers at the import stage to 90 days. This adjustment applies to enterprises importing fertilizers before the Decision takes effect.
适用范围
Enterprises importing fertilizers
要点
- Enterprises importing fertilizers → are granted an extension of the VAT payment period to 90 days from the date they officially receive notification from the Customs Authority regarding the amount of tax due.
- Conditions for application: Enterprises importing fertilizers prior to the effective date of the Decision and within the period not yet required to pay VAT.
🌐 本文件的社会影响
- Positive impact: Reduces financial burden for enterprises importing fertilizers, helping them manage cash flow more effectively.
- Negative impact: May increase the risk of tax evasion if not closely monitored.
❓ 常见问题
What is the time limit for paying Value Added Tax (VAT) on fertilizers at the import stage?
According to the Decision, the time for paying Value Added Tax (VAT) on fertilizers at the import stage is adjusted to 90 days from the date the enterprise officially receives notification from the Customs Authority regarding the amount of tax due.
What conditions must be met for an enterprise to be granted an extension of the tax payment period?
Enterprises importing fertilizers before the effective date of the Decision and within the period not yet required to pay VAT are eligible for an extension of the tax payment period to 90 days.
To whom does this Decision apply?
This Decision only applies to enterprises importing fertilizers.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette.
Which decision does this Decision replace?
This Decision replaces Decision No. 236/2003/QD-BTC of the Minister of Finance.
全文
DECISION
Regarding the temporary adjustment of the time for paying VAT on fertilizers at the import stage
for fertilizers at the import stage
____________________
THE MINISTER OF FINANCE
Pursuant to the Law amending and supplementing certain Articles of the Value Added Tax Law;
Pursuant to the Law amending and supplementing certain provisions of the Export Tax Law and Import Tax Law;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular No. 162/TB-VPCP dated August 19, 2004 of the Government Office announcing the Prime Minister's conclusion on measures to stabilize the gasoline, construction steel, and fertilizer markets;.
DECISION:
Article 1:Temporarily adjust the time for paying value added tax on fertilizers at the import stage to 90 days from the date the taxpayer receives the official notification from the Customs authority regarding the amount of tax due.
In cases where enterprises importing fertilizers before this Decision takes effect and are still within the period exempt from paying value added tax shall be allowed to defer payment of the tax to 90 days from the date the taxpayer receives the official notification from the Customs authority regarding the amount of tax due.
Article 2: Enterprises importing fertilizers and the Customs Departments of centrally governed cities and provinces are responsible for implementing this Decision.
Article 3: This Decision replaces Decision No. 236/2003/QD-BTC dated December 31, 2003 of the Minister of Finance and shall take effect 15 days after its publication in the Official Gazette.
DEPUTY MINISTER
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