This decision of the Ministry of Finance adjusts the time for paying value-added tax on imported fertilizers to 90 days, aiming to support enterprises in stabilizing the fertilizer market. This applies to all enterprises that have imported before this decision takes effect.
Key points
- Enterprises importing fertilizers → shall be granted an extension of 90 days from the date they receive notification from the Customs authority regarding the amount of tax due → Article 1
- The Customs Departments of provinces and centrally administered cities → shall be responsible for implementing this Decision → Article 2
- This Decision replaces Decision No. 236/2003/QD-BTC and shall take effect 15 days after publication in the Official Gazette → Article 3
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THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 72/2004/QD-BTC |
Hanoi, August 31, 2004 |
DECISION
ISSUED BY THE MINISTER OF FINANCE DECREE NO. 72/2004/QD-BTC ON AUGUST 31, 2004 REGARDING TEMPORARY ADJUSTMENT OF THE TIME FOR PAYING VALUE-ADDED TAX ON FERTILIZERS AT THE IMPORT STAGE
THE MINISTER OF FINANCE
Pursuant to the Law amending and supplementing certain Articles of the Law on Value-Added Tax;
Pursuant to the Law amending and supplementing certain provisions of the Law on Export Duties and Import Duties;
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 case enterprises importing fertilizers before this Decision takes effect and are still within the period exempted from paying value-added tax, they shall be granted an extension of the payment deadline 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 provinces and centrally governed cities 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.
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Place of Receipt: - Office of the Central Committee of the Party; - National Assembly's Office; - President's Office; - Government Office; Supreme People's Procuracy, Supreme People's Court; Ministries, ministerial-level agencies,government agencies; - Official Gazette; Provincial People's Committees, Department of Finance, State Treasury, Tax Departments, Customs Departments of provinces and centrally governed cities; - Units under the Ministry of Finance; For record: Office (HC, TH), CST. |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT Vice Minister (signed)
Nguyen Ngoc Tuan |
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