This Decision of the Ministry of Finance allows for a reduction in business income tax for 1992 for the Timber Processing Enterprise under Binh Dinh Province, with the amount reduced being 10,764,000 dong, to support the unit facing difficulties.
Đối tượng áp dụng
["Timber Processing Enterprise under the Department of Agriculture and Forestry of Binh Dinh Province"]
Các điểm cốt lõi
- The Timber Processing Enterprise under the Department of Agriculture and Forestry of Binh Dinh Province shall be granted a reduction in business income tax payable to the State Budget for 1992 in the amount of 10,764,000 VND (Article 1).
- The unit shall settle the revised amount of tax payable to the State Budget with the tax authority and immediately pay the remaining taxes and other revenues due to the State Budget (Article 2).
🌐 Tác động xã hội từ văn bản này
- The Timber Processing Enterprise under the Department of Agriculture and Forestry of Binh Dinh Province is relieved of the financial burden caused by business income tax.
- The tax authority and relevant agencies must carry out the settlement of the tax payable to the State Budget in accordance with regulations.
❓ Câu hỏi thường gặp
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Toàn văn
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MINISTRY OF FINANCE Number: 99 TC/QĐ/TCT |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Hanoi, February 10, 1995 |
Pursuant to …;
REGARDING THE REDUCTION OF BUSINESS INCOME TAX FOR THE YEAR 1992
The Minister of Finance
- Pursuant to Article 18 of the Business Income Tax Law; Decree No. 351/HĐBT dated October 2, 1990 of the Council of Ministers (now the Government) detailing the implementation of the Business Income Tax Law; Decree No. 22/HĐBT dated January 24, 1991 of the Council of Ministers (now the Government) on the regime for the collection and utilization of state budget capital; Circular No. 45/TC/TCT dated October 4, 1990 of the Ministry of Finance guiding the implementation of Decree No. 351/HĐBT; Circular No. 89TC/TCT dated December 31, 1992 of the Ministry of Finance guiding the implementation of Decision No. 110TTg of the Prime Minister regarding the supplementation and amendment of certain provisions in the regime for the collection and utilization of state budget capital;
- Pursuant to Circular No. 1040KTTH dated March 18, 1993 of the Government Office announcing the Prime Minister's decision to consider reducing business income tax and special consumption tax for the years 1991 and 1992 for enterprises facing difficulties, and Circular No. 753TC/TCT dated April 30, 1993 of the Ministry of Finance guiding the consideration of reductions in business income tax and special consumption tax for the years 1991 and 1992;
- Based on the application for tax reduction in 1992 of the Timber Processing Enterprise; In accordance with the proposal of the Provincial Tax Reduction Board of Ben Tre Province (as recorded in the minutes dated June 2, 1994) and the proposal of the Advisory Board for Tax Reduction of the Ministry of Finance (as recorded in the minutes dated December 15, 1994).
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Pursuant to …; |
Article 1: Reduce the business income tax payable to the State Budget of the Timber Processing Enterprise under the Department of Agriculture and Forestry of Ben Tre Province for the year 1992 by the amount of 10,764,000 VND (Ten million seven hundred sixty-four thousand dong).
Article 2: Based on the above tax reduction, the unit shall re-settle the tax payable to the State Budget with the tax authority and immediately pay the remaining taxes and other amounts due to the State Budget./.
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Place of Receipt: Timber Processing Enterprise. Tax Department, Department of Finance, Department of Agriculture and Rural Development, Ben Tre Province. Department of Agriculture and Forestry, Ben Tre Province. To be filed: VP, TCQLDN, VụNSNN, TCT (HC, NV 1) |
Deputy Minister of Finance Vice Minister Vu Mong Giao
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