Decision No. 81/1999/QD-BTC extends the value-added tax payment deadline for businesses selling coal, cement, and construction steel on credit until December 31, 1999. The maximum tax payment period shall not exceed six months from the date of shipment.
Đối tượng áp dụng
Businesses that pay value-added tax under the deduction method sell coal, cement, and construction steel (produced domestically) to direct consumers.
Các điểm cốt lõi
- Businesses are entitled to extend the value-added tax payment deadline for goods sold on credit.
- The maximum tax payment period shall not exceed six months from the date of shipment.
- This Decision takes effect from August 1, 1999, to December 31, 1999.
🌐 Tác động xã hội từ văn bản này
- Reduces financial pressure on enterprises during difficult times, helping them maintain business operations.
- Creates favorable conditions for the payment of money for purchasing goods through deferred payment methods.
❓ Câu hỏi thường gặp
Which businesses are eligible for this policy?
Businesses that pay value-added tax under the deduction method sell coal, cement, and construction steel (produced domestically) to direct consumers.
What is the maximum tax payment period?
The maximum tax payment period shall not exceed six months from the date of shipment.
When does this Decision take effect and when does it expire?
This Decision takes effect from August 1, 1999, to December 31, 1999.
What must businesses do to benefit from this policy?
There are no specific requirements, only that they sell coal, cement, and construction steel (produced domestically) to direct consumers through deferred payment methods.
Toàn văn
Pursuant to …;
REGARDING THE EXTENSION OF THE DEADLINE FOR PAYING VALUE ADDED TAX CORRESPONDING TO THE VALUE OF GOODS SOLD ON CREDIT
________________________
MINISTER OF FINANCE
BASED ON THE LAW ON VALUE ADDED TAX APPROVED BY THE NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM AT ITS NINTH LEGISLATIVE SESSION ON MAY 10, 1997;
BASED ON DECREE NO. 15-CP OF MARCH 2, 1993 ISSUED BY THE GOVERNMENT ON THE TASKS, POWERS AND RESPONSIBILITIES FOR STATE MANAGEMENT OF MINISTRIES AND GOVERNMENTAL AGENCIES OF THE SAME RANK;
Pursuant to Decree No. 178-CP dated October 28, 1994 of the Government on the functions, tasks, and organizational structure of the Ministry of Finance;
BASED ON RESOLUTION NO. 08/1999/NQ-CP OF JULY 9, 1999 ISSUED BY THE PRIME MINISTER ON MEASURES TO MANAGE AND IMPLEMENT TASKS IN THE LAST SIX MONTHS OF 1999;
CONSIDERING THE PROPOSAL OF THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION;
Pursuant to …;
Article 1: BUSINESS UNITS THAT SUBMIT VALUE ADDED TAX UNDER THE DEDUCTION METHOD WHEN SELLING COAL, CEMENT, AND REINFORCED STEEL (DOMESTICALLY PRODUCED) TO END USERS (INCLUDING PRODUCTION AND CONSTRUCTION ENTERPRISES) ON CREDIT SHALL BE GRANTED AN EXTENSION OF THE DEADLINE FOR PAYING VALUE ADDED TAX ON GOODS SOLD ON CREDIT.
Article 2:THE EXTENSION OF THE PAYMENT DEADLINE FOR TAXES FOR BUSINESS UNITS AS PROVIDED FOR IN ARTICLE 1 SHALL BE DETERMINED BASED ON THE PAYMENT PERIOD FOR PURCHASED GOODS AS STATED IN THE CONTRACT, BUT NOT MORE THAN SIX MONTHS FROM THE DATE OF GOODS DISPATCH.
Article 3: THIS DECISION SHALL TAKE EFFECT FOR GOODS AS PROVIDED FOR IN ARTICLE 1 SOLD FROM AUGUST 1, 1999 TO DECEMBER 31, 1999.
Article 4: THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION, THE DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF STATE CAPITAL AND ASSETS MANAGEMENT AT ENTERPRISES, THE HEAD OF THE ACCOUNTING REGULATIONS DIVISION, THE DIRECTOR OF THE MINISTRY OF FINANCE’S OFFICE, AND THE BUSINESS UNITS AS PROVIDED FOR IN ARTICLE 1 SHALL BE RESPONSIBLE FOR IMPLEMENTING THIS DECISION.
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