- 1Circular No. 32/2007/TT-BTC of April 09, 2007 on value added tax providing guidelines for implementation of decrees of The Government 148-2004-Nd-Cp dated 23 July 2004 and 156-2005-ND-CP dated 15 December 2005 implementing the law on value added tax and the law on amendments to The Law On Value Added Tax
- 2Circular No.30/2008/TT-BTC of April 16, 2008 amending and supplementing Circular No. 32/2007/TT-BTC of April 9, 2007, which guides the implementation of The Government’s Decree No. 158/2003/ND-CP of December 10, 2003, Decree No. 148/2004/ND-CP of July 23, 2004, and Decree No. 156/2005/ND-CP of December 15, 2005, detailing the implementation of The Value-Added Tax Law and the law amending and supplementing a number of articles of The Value-Added Tax Law
THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
No. 148/2004/ND-CP | Hanoi, July 23, 2004 |
DECREE
AMENDING AND SUPPLEMENTING CLAUSE 1, ARTICLE 7 OF THE GOVERNMENT’S DECREE NO. 158/2003/ND-CP OF DECEMBER 10, 2003 WHICH DETAILS THE IMPLEMENTATION OF THE VALUE ADDED TAX LAW AND THE LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE VALUE ADDED TAX LAW
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to May 10, 1997 Value Added Tax (VAT) Law No. 02/1997/QH11 and June 17, 2003 Law No. 07/2003/QH11 Amending and Supplementing a Number of Articles of the VAT Law;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To amend and supplement Clause 1, Article 7 of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003 detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law as follows:
“1. The tax rate of 0% shall apply to export goods and services, including goods processed for export as well as export goods and services not subject to VAT.
a/ Export services, including services provided directly to foreign-based organizations and individuals and consumed outside the Vietnamese territory; services provided to export-processing enterprises;
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c/ The following cases shall not be subject to the VAT rate of 0%: international transport; goods and services directly supplied to international transport; overseas tour services; re-insurance services to foreign countries; credit, financial investment and securities investment into foreign countries; export products being exploited but unprocessed minerals prescribed in Clause 26, Article 4 of this Decree, which are not subject to VAT.”
Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette.
Article 3.- The Ministry of Finance shall guide the implementation of this Decree.
Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies and the presidents of the provincial/municipal People’s Committees shall have to implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
- 1Circular No. 65/2013/TT-BTC of May 17, 2013, amending and supplementing the Circular No. 06/2012/TT-BTC guiding the implementation of a number of articles of the Law on Value-added tax, guiding the implementation of the Decree no. 123/2008/ND-CP and the Decree No. 121/2011/ND-CP
- 2Official Dispatch No. 774/TCT-CS of February 04, 2008, on value-added tax (VAT) rate of services of repair of means of transport
- 3Circular No. 123/2007/TT-BTC of October 23, 2007 guiding the implementation of tax policy and tax incentives for programs and projects funded with official development assistance (ODA)
- 4Official Dispatch No. 6864 TC/TCT of June 7, 2005, on allocation of creditable input value added tax (VAT)
- 5Circular No.84/2004/TT-BTC of August 18, 2004 amending and supplementing Circular No. 120/2003/TT-BTC of December 12, 2003 which guides the implementation of The Government’s Decree No. 158/2003/ND-CP of December 10, 2003 detailing the implementation of the value added tax (VAT) law and The Law Amending and supplementing a number of articles of The Vat Law
- 1Circular No. 65/2013/TT-BTC of May 17, 2013, amending and supplementing the Circular No. 06/2012/TT-BTC guiding the implementation of a number of articles of the Law on Value-added tax, guiding the implementation of the Decree no. 123/2008/ND-CP and the Decree No. 121/2011/ND-CP
- 2Circular No. 123/2007/TT-BTC of October 23, 2007 guiding the implementation of tax policy and tax incentives for programs and projects funded with official development assistance (ODA)
- 3Circular No. 32/2007/TT-BTC of April 09, 2007 on value added tax providing guidelines for implementation of decrees of The Government 148-2004-Nd-Cp dated 23 July 2004 and 156-2005-ND-CP dated 15 December 2005 implementing the law on value added tax and the law on amendments to The Law On Value Added Tax
- 4Law No. 57/1997/L-CTN of May 10, 1997, on Value added tax.
Decree of Government No.148/2004/ND-CP of July 23, 2004 amending and supplementing Clause 1, Article 7 of The Government’s Decree No. 158/2003/ND-CP of December 10, 2003 which details the implementation of The Value Added Tax Law and The Law amending and supplementing a number of articles of The Value Added Tax Law
- Số hiệu: 148/2004/ND-CP
- Loại văn bản: Nghị định
- Ngày ban hành: 23/07/2004
- Nơi ban hành: Chính phủ
- Người ký: Phan Văn Khải
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 16/08/2004
- Ngày hết hiệu lực: 01/01/2009
- Tình trạng hiệu lực: Hết hiệu lực