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TEMPORARILY ADJUSTING THE TIME LIMIT FOR PAYMENT OF VALUE ADDED TAX ON UREA FERTILIZER AT IMPORTATION STAGE

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THE MINISTRY OF FINANCE
 
No: 236/2003/QD-BTC
 
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----- o0o -----
Ha Noi , Day 31 month 12 year 2003

DECISION No. 236/2003/QD-BTC OF DECEMBER 31, 2003 TEMPORARILY ADJUSTING THE TIME LIMIT FOR PAYMENT OF VALUE ADDED TAX ON UREA FERTILIZER AT IMPORTATION STAGE

THE MINISTER OF FINANCE

Pursuant to the Law Amending and Supplementing a Number of Articles of the Value Added Tax Law;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government Office's Official Dispatch No. 5818/VPCP-KTTH of November 24, 2003 on handling the proposal on fertilizer business,

DECIDES:

Article 1.- To temporarily adjust the time limit for payment of value added tax on imported urea fertilizer at importation stage from 30 days to 60 days, counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.

Article 2.- The provisions in Article 1 shall apply to the whole volume of imported urea fertilizer arriving at Vietnamese ports from the effective date of this Decision to the end of December 31, 2004.

In cases where enterprises import urea fertilizer before the effective date of this Decision, if the time limit for VAT payment (30 days) has not yet expired, such time limit shall also be extended to 60 days counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.

Article 3.- Enterprises importing urea fertilizer and the provincial/municipal Customs Departments shall have to implement this Decision.

Article 4.- This Decision takes effect 15 days after its publication in the Official Gazette.

For the Minister of Finance
Vice Minister
TRUONG CHI TRUNG

Bản quyền Viện Khoa học Pháp lý - Bộ Tư Pháp
Ðịa chỉ: 60 Trần Phú- Ba Đình - Hà Nội


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