This circular of the Ministry of Finance corrects certain errors in Circular No. 41/2002/TT-BTC on guiding the implementation of tax policies for projects using official development assistance (ODA) funds, to ensure the accuracy and clarity of the content.
Các điểm cốt lõi
- The Ministry of Finance amends certain errors in Circular No. 41/2002/TT-BTC on guiding the implementation of tax policies for programs and projects using official development assistance (ODA).
- Amend the phrase 'financial authority managing capital for the project' to 'Ministry of Finance'.
- Modify other related contents concerning ODA project sponsors, misuse of exempted taxes, and foreign subcontractors.
- Remove the phrase 'a number of aspects' at page 4, line 8 from above.
- Add the following content after the ODA project sponsor or construction contract signed with the main contractor.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 9287 TC/VP DATED AUGUST 26, 2002
REGARDING CORRECTION OF CIRCULAR NO. 41/2002/TT-BTC
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally governed cities
Due to errors during the review process, the Ministry of Finance requests corrections to certain inaccuracies in Circular No. 41/2002/TT-BTC dated May 3, 2002, guiding the implementation of tax policies for programs and projects using official development assistance (ODA) as follows:
- Page 4, line 8 from the top: remove the phrase "some aspects";
- Page 6, lines 1, 2, and 3 from the bottom: replace the phrase "the financial authority managing capital for the project" with the phrase "Ministry of Finance";
- Page 7, line 1 from the top: replace the phrase "the financial authority managing capital for the project" with the phrase "Ministry of Finance";
- Page 8, line 6 from the bottom: after the phrase "ODA project proponent," add the phrase "or construction contract signed with the main contractor";
- Page 9, line 5 from the top, after the word "and," add the phrase "tax exemption for misuse of purpose is also granted";
- Page 9, lines 13 and 15 from the top, after the phrase "foreign contractors," add the phrase "subcontractors from foreign countries";
The Ministry of Finance sincerely apologizes.
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