This circular of the Ministry of Finance corrects certain erroneous contents in Circular No. 69/2002/TT-BTC on guidelines to prevent tax revenue loss through car and motorcycle sales prices, including amendments to administrative penalty regulations and adjustments to the form recording the total price determined by the tax authority.
适用范围
Ministries, ministerial-level agencies, governmental agencies, and People's Committees of provinces and centrally-administered cities
要点
- The Ministry of Finance amends Circular No. 69/2002/TT-BTC regarding the implementation guidelines for Decision No. 41/2002/QĐ-TTg.
- Amending the first item under Point 2, Section IV concerning administrative penalty regulations as stipulated in Point 1c, Article 2 of Decree No. 22/CP dated April 17, 1996.
- Adjusting the recording method for Form No. 01/OTO-XM at Point 7, page 2 regarding the total price determined by the tax authority.
- Relevant agencies shall update their legal provisions accurately.
- Citizens and businesses will comply with the corrected regulations to avoid errors in administrative procedures.
🌐 本文件的社会影响
- Relevant agencies shall update their legal provisions accurately.
- Citizens and businesses will comply with the corrected regulations to avoid errors in administrative procedures.
❓ 常见问题
Circular No. 9822/TC/VP amends what?
Amending the first item under Point 2, Section IV and Form No. 01/OTO-XM.
What content is incorrect in Circular No. 69/2002/TT-BTC?
There are errors regarding administrative penalty regulations as stipulated in Point 1c, Article 2 of Decree No. 22/CP dated April 17, 1996 and the recording method for Form No. 01/OTO-XM.
Who is affected by this circular?
This circular affects Ministries, ministerial-level agencies, governmental agencies, and People's Committees of provinces and centrally-administered cities.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9822 TC/VP DATED SEPTEMBER 10, 2002
REGARDING CORRECTION OF CIRCULAR NUMBER 69/2002/TT-BTC
RESPECTED: - Ministries, ministerial-level agencies, and central government agencies
- People's Committees of provinces and centrally governed cities
Due to a mistake in the drafting process of Circular No. 69/2002/TT-BTC dated August 16, 2002, issued by the Ministry of Finance, guiding the implementation of Decision No. 41/2002/QĐ-TTg dated March 18, 2002, issued by the Prime Minister on preventing tax revenue loss from value-added tax and corporate income tax through sales prices in automobile trading activities, there are some incorrect contents as follows:
1. In the first bullet point of Point 2, Section IV, it is stated:
- Imposing administrative penalties for violations of administrative procedures according to Clause 1c, Article 1, Decree No. 22/CP dated April 17, 1996 of the Government on administrative penalties for tax law violations.
The Ministry of Finance amends as follows:
- Imposing administrative penalties for violations of administrative procedures according to Clause 1c, Article 2, Decree No. 22/CP dated April 17, 1996 of the Government on administrative penalties in the field of taxation.
2. In the form number 01/OTO-XM at Point 7, page 2, it is specified:
"7/column (9): record total price...(number of vehicles... in column 6...)"
The Ministry of Finance amends as follows:
"7/column (9): Record the total tax authority-determined price (the number of vehicles reflected in column 7 multiplied by the fee registration price)."
The Ministry of Finance informs for the knowledge of relevant agencies
关系图
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