Circular No. 91/1997/TT-BTC amends and supplements Circular No. 86/1997/TT/BTC of the Ministry of Finance regarding the payment of tax on additional telecommunications charges at hotels. This circular supplements legal grounds and provides specific guidance on income tax for foreign-invested enterprises.
要点
- Foreign-invested enterprises → pay income tax according to the tax rate specified in the investment license; if not specified, apply according to the Law on Investment of Foreign Investors in Vietnam.
🌐 本文件的社会影响
- Positive impact: Ensuring compliance with the Law and the Prime Minister's decision on additional telecommunications charges, strengthening tax management.
- Negative impact: It may cause difficulties for enterprises in determining the appropriate tax rate.
❓ 常见问题
What tax rate must foreign-invested enterprises pay?
According to this circular, foreign-invested enterprises pay income tax according to the tax rate specified in the investment license; if not specified, apply according to the provisions of the Law on Investment of Foreign Investors in Vietnam.
When does this circular take effect?
This circular takes effect from August 3, 1997.
What new legal basis is supplemented in this circular?
The new legal basis supplemented is the Law on Investment of Foreign Investors in Vietnam and Decree No. 12/CP dated February 18, 1997 of the Government detailing the implementation of this Law.
Are there any changes to other guidelines in this circular compared to Circular No. 86/1997/TT/BTC?
No, other guidelines still follow the provisions of Circular No. 86/1997/TT/BTC dated November 26, 1997 of the Ministry of Finance.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 91/1997/TT/BTC |
Hanoi, December 19, 1997 |
CIRCULAR
Amending and supplementing Circular No. 86/1997/TT/BTC dated November 26, 1997 of the Ministry of Finance guiding the payment of tax on additional telecommunications charges at hotels
Implementing Decision No. 477/TTg dated July 3, 1997 of the Prime Minister regarding additional telecommunications charges at hotels, the Ministry of Finance issued Circular No. 86/1997/TT/BTC dated January 26, 1997 to guide implementation. To ensure full and correct implementation in accordance with the Law and the Prime Minister's decision, the Ministry of Finance supplements and amends Circular No. 86/1997/TT/BTC dated November 26, 1997 as follows:
1. Supplementing the basis for this Circular as follows:
"- Based on the Law on Foreign Investment in Vietnam dated November 12, 1996; Based on Decree No. 12/CP dated February 18, 1997 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam."
Supplementing Clause b, Point 2 of the Circular as follows:
"For enterprises with foreign investment capital and foreign parties participating in business cooperation contracts under the Law on Foreign Investment in Vietnam, corporate income tax shall be paid according to the corporate income tax rate specified in the investment license. In cases where the investment license does not specify the corporate income tax rate, it shall be applied according to the provisions of the Law on Foreign Investment in Vietnam."
2. Other guidelines shall continue to be implemented in accordance with the provisions of Circular No. 86/1997/TT/BTC dated November 26, 1997 of the Ministry of Finance.
This Circular takes effect from August 3, 1997. Any difficulties encountered during implementation should be reported to the Ministry of Finance for timely supplementation./.
2. Other guidelines shall continue to be implemented in accordance with Circular No. 86/1997/TT-BTC dated November 26, 1997 issued by the Ministry of Finance.
This Circular takes effect from August 3, 1997. Any difficulties encountered during implementation should be reported to the Ministry of Finance for timely supplementation./.
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DEPUTY MINISTER (Signed) Le Thi Bang Tam |
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