- 1Circular No.96/2002/TT-BTC of October 24, 2002 guiding the implementation of The Government’s Decree No. 75/2002/ND-CP of August 30, 2002 adjusting license tax levels
- 2Circular No.113/2002/TT-BTC of December 16, 2002 guiding the supplements To The Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002 which adjusts the license tax rates
- 3Circular No. 42/2003/TT-BTC of May 7, 2003, guiding the supplements and amendments to the Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002 guiding the implementation of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 on adjusting license tax levels
THE GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
No: 75/2002/ND-CP | Hanoi, August 30, 2002 |
DECREE
ADJUSTING BUSINESS-LICENSE TAX LEVELS
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Regulation on Industrial and Commercial Taxes issued together with Decision No. 200/NQ-TVQH of January 18, 1966 of the National Assembly Standing Committee; the State Council’s March 3, 1989 Ordinance amending and supplementing a number of articles of the ordinances and regulations on industrial-commercial taxes and commodity taxes; and the State Council’s Resolution No. 473/NQ-HDNN of September 10, 1991 on business-license tax and slaughtering tax;
Considering the inflation rates since 1996;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- As from 2003, the business-license tax shall apply as follows:
1. Business organizations shall pay business-license tax at the following four levels: VND 3,000,000; VND 2,000,000; VND 1,500,000; and VND 1,000,000.
2. Individual business households shall pay business-license tax at the following six levels: VND 1,000,000; VND 750,000; VND 500,000; VND 300,000; VND 100,000; and VND 50,000.
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Article 2.- This Decree shall take implementation effect as from January 1, 2003 and replace the business-license tax levels prescribed in the Government’s Decree No. 52/CP of September 9, 1996.
Article 3.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
- 1Circular No. 74/2006/TT-BTC, promulgated by the Ministry of Finance, guiding the tax exemption for fishing and making of unprocessed salt and the tax reduction for business establishments employing ethnic minority laborers from 2006 through 2010
- 2Circular No. 53/2003/TT-BTC of June 02, 2003, guiding the tax regime applicable to lawyers offices and law partnerships
- 1Circular No. 74/2006/TT-BTC, promulgated by the Ministry of Finance, guiding the tax exemption for fishing and making of unprocessed salt and the tax reduction for business establishments employing ethnic minority laborers from 2006 through 2010
- 2Circular No. 42/2003/TT-BTC of May 7, 2003, guiding the supplements and amendments to the Finance Ministrys Circular No. 96/2002/TT-BTC of October 24, 2002 guiding the implementation of the Governments Decree No. 75/2002/ND-CP of August 30, 2002 on adjusting license tax levels
- 3Circular No.96/2002/TT-BTC of October 24, 2002 guiding the implementation of The Government’s Decree No. 75/2002/ND-CP of August 30, 2002 adjusting license tax levels
- 4Law No. 32/2001/QH10 of December 25, 2001 on organization of the Government
Decree of Government No.75/2002/ND-CP of August 30, 2002 adjusting business-license tax levels
- Số hiệu: 75/2002/ND-CP
- Loại văn bản: Nghị định
- Ngày ban hành: 30/08/2002
- 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: 01/01/2003
- Ngày hết hiệu lực: 01/01/2017
- Tình trạng hiệu lực: Hết hiệu lực