TO ANNOUNCE 31 TAX ADMINISTRATIVE PROCEDURES
On April 05, 2013, the Ministry of Finance signed the Decision No. 693/QD-BTC on announcing the tax administrative procedures within management scope and function of the Ministry of Finance.
At this Decision, the Ministry of Finance announces 43 tax administrative procedures within state management scope and function of the Ministry of Finance including 31 new administrative procedures; 10 administrative procedures amending and supplementing, replacing administrative procedures already announced and annul 02 administrative procedures. Within that there are some dominant contents such as declaring the resource tax provisionally counted for crude oil; declaring the resource tax finalization for crude oil; declaring the special tax for crude oil and declaring additional levies provisionally counted for interest oil according to each time of warehousing for sale applicable to Vietsopetro; Notifying on issuance of receipt for collection of charges, fees that are ordered for printing by agencies collecting charges and fees; report on using receipts for collection of charges, fees and so on.
Besides, the Ministry of Finance also points out clearly the contents amended and supplemented and replaced for the administrative procedures such as “To supplement additionally that the time limit of filing notice will be within “03 months at the begin of year or 03 months after beginning production and business” to notify the main norms of key products of enterprises or “to amend name of administrative procedure and to cancel provision which the originals are required to produce when declaring tax”…to declare and pay tax for the production and business operation of goods and services abroad.
The annulled administrative procedures are notifying about temporary stopping of fixed assets used for production and business due to production depended on crops or temporary stopping for repair, movement of location, or periodical maintenance and Notifying about temporary stopping of fixed assets used for production and business due to production depended on crops or temporary stopping for repair, movement of location, or periodical maintenance.
This Decision takes effect on the signing date.
