Decision No. 81/1999/QĐ-BTC of the Ministry of Finance extends the time limit for Value Added Tax (VAT) payment by business entities selling coal, cement, and domestically produced construction steel on credit terms. The maximum extension period is six months from the date of shipment.
适用范围
Business entities paying VAT under the deduction method sell domestic-produced coal, cement, and construction steel to direct consumers on credit terms.
要点
- Business entities selling goods as specified in Article 1 on credit terms are granted an extended deadline for Value Added Tax (VAT) payment (Article 1).
- The extension period for tax payment does not exceed six months from the date of shipment (Article 2).
- This Decision applies to sales contracts for goods as specified in Article 1, effective from August 1, 1999, until December 31, 1999 (Article 3).
- The Director of the General Department of Taxation, the Director of the General Department of State Capital and Asset Management at Enterprises, the Head of the Accounting Regulations Division, and the Director of the Ministry of Finance's Office are responsible for implementing this Decision.
- Business entities as specified in Article 1 must also comply with this Decision.
🌐 本文件的社会影响
- To provide business entities additional time to recover capital from sales on credit terms, thereby reducing financial pressure.
- Enhance the competitiveness of domestic coal, cement, and construction steel products in the market.
- May increase the volume of goods sold through credit terms.
❓ 常见问题
What types of goods does this Decision apply to?
It applies to domestically produced coal, cement, and construction steel.
What is the maximum extension period for Value Added Tax (VAT) payment?
Not exceeding six months from the date of shipment.
When is this Decision effective?
From August 1, 1999, until December 31, 1999.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Decision No. 81/1999/QD-BTC |
Hanoi, August 5, 1999 |
DECISION
QUYETING NO. 81/1999/QD-BTC OF AUGUST 5, 1999 ISSUED BY THE MINISTER OF FINANCE ON EXTENDING THE DEADLINE FOR PAYING VALUE-ADDED TAX CORRESPONDING TO THE VALUE OF GOODS SOLD ON CREDIT
THE MINISTER OF FINANCE
Pursuant to the Value Added Tax Law adopted by the National Assembly of the Socialist Republic of Vietnam, Session IX on May 10, 1997;
Pursuant to Decree No. 15-CP dated March 2, 1993 of the Government on tasks, powers and responsibilities for state management of ministries and ministerial-level agencies;
Pursuant to Decree No. 178-CP dated October 28, 1994 of the Government stipulating functions, tasks and organizational structure of the Ministry of Finance;
Pursuant to Resolution No. 08/1999/NQ-CP dated July 9, 1999 of the Prime Minister on measures for implementing tasks in the second half of 1999;
Considering the proposal of the Director General of the Tax Administration总局;
DECISION
Article 1: Business entities subject to value-added tax under the deduction method selling coal, cement, and construction steel (produced domestically) to direct consumers (including production and construction enterprises) on credit shall be granted an extension for paying value-added tax corresponding to goods sold on credit.
Article 2: The extension of payment for businesses as stipulated in Article 1 shall be determined based on the payment period specified in the purchase contract, but not exceeding six months from the date of shipment.
Article 3: This Decision takes effect for goods specified in Article 1 sold from August 1, 1999 to December 31, 1999.
Article 4: The Director General of the Tax Administration, the Director General of the State Capital and Asset Management Bureau at Enterprises, the Head of the Accounting Regulations Department, the Director of the Ministry of Finance's Office, and business entities as specified in Article 1 shall be responsible for implementing this Decision.
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Nguyen Sinh Hung (Signed) |
关系图
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