Decision No. 755/QD-BTC Regarding the correction of Circular No. 16/2013/TT-BTC dated February 8, 2013, of the Ministry of Finance guiding the implementation of the extension and reduction of certain State budget revenues according to Resolution No. 02/NQ-CP dated January 7, 2013, of the Government on some solutions to address difficulties in production and business, support markets, and resolve bad debts.

Pursuant to …;

Regarding the correction of Circular No. 16/2013/TT-BTC dated February 8, 2013of the Ministry of Finance guiding the implementation of the extension and reduction of certain State budget revenues according to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government on some measures to address difficulties in production and business operations, support the market, and resolve bad debts

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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 General of the State Revenue Administration,

DECISION:

Article 1. Correcting the contents at Point a, Point d Clause 1 Article 6, Point a Clause 3 Article 6, and Clause 2 Article 7 of Circular No. 16/2013/TT-BTC dated February 8, 2013 of the Ministry of Finance guiding the implementation of the extension and reduction of certain State budget revenues according to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government on some measures to address difficulties in production and business operations, support the market, and resolve bad debts as follows:

- At Point a, Point d Clause 1 Article 6 of Circular No. 16/2013/TT-BTC:

Printed: "in 2011"; "year 2011"; Amended to read: "from 2011";

Printed: "day 03"; Amended to read: "day 30"

Printed: "day 14/11/2010"; Amended to read: "day 14/11/2005";

- At Point a, Point b Clause 3 Article 6 of Circular No. 16/2013/TT-BTC:

Printed: "direct tax management agency"

Amended to read: "direct tax management agency regarding land rent"

Printed: "prepare a list, seek opinions from the Department of Finance"

Amended to read: "prepare a list to send to the tax authority with the authority to issue a decision to reduce land rent for seeking opinions from the finance department"

- At Clause 2 Article 7 of Circular No. 16/2013/TT-BTC:

Printed: "at the place where the unit declares payment of corporate income tax according to Form No. 04"

Amended to read: "at the place where the unit declares payment of corporate income tax (if the project is implemented in another provincial area, then send a document to the tax authority where the declaration of land use fee is submitted) according to Form No. 04"

Article 2. This Decision takes effect from the date of signature and is an integral part of Circular No. 16/2013/TT-BTC dated February 8, 2013 of the Ministry of Finance.

Article 3The Director of the General Tax Department, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision./.