Hệ thống pháp luật

THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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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 Councils 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 Governments 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 Peoples Committees of the provinces and centrally-run cities shall have to implement this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
PRIME MINISTER




Phan Van Khai

 

HIỆU LỰC VĂN BẢN

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
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