This document of the Ministry of Finance corrects the names and chemical formulas for certain chemical products in Appendix 1 of Circular No. 122/2000/TT-BTC to rectify previous errors. The corrections apply to Sodium Tripolyphosphate, Boric Acid, and Xylene.
Các điểm cốt lõi
- The basic chemical products listed in Appendix 1 of Circular No. 122/2000/TT-BTC are corrected as follows: Sodium Tripolyphosphate with the formula Na5P3O10 (Point 62, Section IV, Part A), Boric Acid with the formula H3BO3 (Point 100, Section I, Part B) and Xylene with the formula C8H10 (Point 85, Section IV, Part A and Point 164, Section II, Part B).
- The Ministry of Finance hereby notifies these corrections for relevant agencies to be aware.
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- Correcting the names and chemical formulas of certain basic chemical products ensures accuracy in the application of the Law on Value Added Tax.
- Enterprises using these products must update their information to comply with legal regulations.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 8515 TC/VP ON AUGUST 5, 2002
REGARDING CORRECTION OF CIRCULAR NO. 122/2000/TT-BTC
Respected: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-run cities
Due to errors in the original document, Appendix No. 1 issued together with Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax (VAT) contains the names and chemical formulas of certain basic chemical products as follows:
- Sodium tripolyphosphate with the chemical formula Na5PO310 (Point 62, Section IV, Part A of Appendix No. 1).
- Boric acid with the chemical formula H3BO3 (Point 100, Section I, Part B of Appendix No. 1).
- Xylen with the chemical formula C10H8 (Point 85, Section IV, Part A and Point 164, Section II, Part B of Appendix No. 1).
According to Letter No. 2451/CV-CNCL dated June 18, 2001, Letter No. 1868/CV-CNCL dated May 22, 2002, and Letter No. 2186/CV-CNCL dated June 11, 2002 of the Ministry of Industry regarding the re-determination of names and chemical formulas for certain basic chemical products mentioned above:
The Ministry of Finance corrects the accurate names and chemical formulas of some basic chemical products listed in Appendix No. 1 issued together with Circular No. 122/2000/TT-BTC as follows:
- Point 62, Section IV, Part A: Sodium tripolyphosphate has the correct chemical formula Na5P3O10 (the formula Na5PO310 is incorrect).
- Point 100, Section I, Part B: Boric acid has the correct chemical formula H3BO3 (the name "Looric acid" is incorrect).
- Point 85, Section IV, Part A and Point 164, Section II, Part B: Xylen has the correct chemical formula C8H10 (the formula C10H8 is incorrect).
The Ministry of Finance hereby informs relevant agencies.
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