This Decision stipulates the issuance of one-time tax declarations at a stable rate for a period to small and medium-sized businesses that have not implemented accounting systems or invoices. The purpose is to streamline administrative procedures, reduce costs, and enhance business responsibility.
적용 범위
Small and medium-sized businesses that have not implemented accounting systems or invoices
핵심 사항
- Small and medium-sized businesses that do not implement accounting systems or invoices are notified of one-time tax payments at a stable rate for the specified period (Article 1).
- The General Department of Taxation is responsible for guiding the printing, management, and use of tax declaration notices for the aforementioned small and medium-sized businesses (Article 2).
- This Decision does not specify the exact tax rates or stable periods.
- Tax authorities shall issue one-time tax declarations at a stable rate for a period to small and medium-sized businesses that have not implemented accounting systems or invoices.
- This Decision takes effect fifteen days from the date of issuance.
🌐 이 문서의 사회적 영향
- Facilitate the payment of taxes by small and medium-sized businesses.
- Reduce administrative burdens on tax authorities by avoiding complex procedures monthly or quarterly.
- May lead to more difficult tax management if the notified stable tax rate is too high compared to actual business revenue.
❓ 자주 묻는 질문
How will small and medium-sized businesses without accounting systems or invoices pay taxes?
Tax authorities will notify a one-time tax payment at a stable rate for the specified period.
Who is responsible for guiding the printing and management of tax declaration notices?
The General Department of Taxation is responsible for this task.
전문
MINISTRY OF FINANCE---------------------------------No.: 95/2002/QD-BTC |
SOCIALIST REPUBLIC OF VIET NAMIndependence - Freedom - Happiness ---------------------------------Hanoi, August 15, 2002 |
DECISION
OF THE MINISTER OF FINANCE NUMBER 95/2002/QD-BTC DATED AUGUST 15, 2002
REGARDING THE IMPLEMENTATION OF NOTICES FOR ONCE-TIME TAX PAYMENT AT A FIXED RATE OVER A PERIOD FOR SMALL AND MEDIUM HOUSEHOLD BUSINESSES
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THE MINISTER OF FINANCE
Pursuant to Article 13 of the Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Value Added Tax Law.
Pursuant to Article 17 of the Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Corporate Income Tax Law.
To implement administrative reform, promote thriftiness, create favorable conditions and enhance the responsibility of small and medium household businesses in tax payment;
At the proposal of the Director General of the State Revenue Service.
DECIDES
Article 1: The tax authority shall implement notices for once-time tax payment at a fixed rate over a period for subjects that are small and medium household businesses not implementing accounting records or invoices (the model of notice for tax payment is attached).
Article 2: The State Revenue Service shall be responsible for guiding, implementing the printing, management, and use instructions for notices for once-time tax payment at a fixed rate over a period as specified in Article 1.
Article 3: This Decision takes effect fifteen days from the date of issuance./.
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DISTRIBUTION: - Central Party Office - National Assembly Office - President's Office - Supreme People's Procuracy - Supreme People's Court - Ministries, ministerial-level agencies, and other government agencies - Central bodies of social organizations - Provincial People's Committees, Departments of Finance and Taxation Bureaus in provinces, centrally governed cities Official Gazette, - - General Departments, Bureaus, Divisions, Institutes under the Ministry - Southern Regional Office of the State Revenue Service - To be filed: VP (HC, TH) TCT (HC, NV6) DIRECTED BY THE MINISTER OF FINANCE |
DEPUTY MINISTER (SIGNED) Truong Chi Trung Trương Chí Trung |
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