This document stipulates the methods for using and managing foreign currency collected from exit and entry fees, allowing units to sell a portion of such foreign currency to cover operational costs and fulfill prescribed deductions, while requiring monthly reports to the local Tax Bureau.
핵심 사항
- Units with primary revenue from exit and entry fees in foreign currency → may sell part of the collected foreign currency to the State Bank for covering expenses and fulfilling prescribed deductions as per Circular No. 71 TT/LB
- Units must compile and report to the local Tax Bureau on the collection and payment status of exit and entry fees, and settle accounts regarding expenditures and bonuses during the period.
- Units → must promptly remit collected fees into the State budget.
- The remaining foreign currency after prescribed deductions must be deposited into the State budget according to established regulations.
- Units with primary revenue from exit and entry fees in foreign currency → may use a portion of such foreign currency for covering expenses and fulfilling prescribed deductions as per Circular No. 71 TT/LB
🌐 이 문서의 사회적 영향
- Facilitating units with primary revenue from exit and entry fees in foreign currency in covering costs and fulfilling prescribed deductions.
- Ensuring that the remaining funds after prescribed deductions are deposited into the State budget on time, ensuring a steady income for the budget.
❓ 자주 묻는 질문
How can units with primary revenue from exit and entry fees in foreign currency use such foreign currency?
May sell part of the collected foreign currency to the State Bank for covering expenses and fulfilling prescribed deductions as per Circular No. 71 TT/LB
What responsibilities do units have towards the local Tax Bureau?
Must compile and report monthly or quarterly on the collection and payment status of exit and entry fees, and settle accounts regarding expenditures and bonuses during the period.
How can the remaining foreign currency after prescribed deductions be used?
Must deposit into the State budget according to established regulations.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 784 TC/TCT/NVH DATE JULY 30, 1992 REGARDING THE USE OF EXIT-ENTRY FEES - DECREE NO. 1992 ON THE USE OF EXIT-ENTRY FEES
In response to the letter number 291-V22 dated July 11, 1992 from the Ministry of Interior regarding the use of exit-entry fees collected in foreign currency, the State Revenue总局不必翻译成英文，因为它是中文的一部分，且与越南语原文不对应。此处应保持空白或删除以符合指令要求。
To facilitate timely responses to the needs for expenses serving the collection of exit-entry fees. The Ministry of Finance agrees that units primarily collecting such fees in foreign currency (where collections in Vietnamese dong are insufficient to cover costs and retain amounts as prescribed) may sell a portion of the collected foreign currency to the Foreign Trade Bank to cover costs, while implementing the retention rate stipulated in Circular No. 71 TT/LB dated December 5, 1991. The remaining amount must be remitted to the State budget according to the prescribed regulations.
Each month, units must compile and report to the local Tax Bureau on the collection and payment of exit-entry fees and settle accounts for expenses and bonuses incurred during the period.
It is requested that the Ministry of Interior instruct units to promptly remit collected fees into the State budget.
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.