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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

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No. 14300/BTC-VP
On correction of Official Letter No. 11684/BTC-TCT

Hanoi, November 10, 2005

 

To:

- Ministries, ministerial-level agencies, government-attached agencies;
- Provincial/municipal People’s Committees

The Finance Ministry hereby corrects the typing errors in Official Letter No. 11684/BTC-TCT of September 16, 2005, providing guidance on business income tax, as follows:

1. On the formula for determining expenses allocated for transferred land areas at Point 1 of Official Letter No. 11684/BTC-TCT of September 16, 2005:

Printed as:

Expense allocated for transferred land area

=

Total investment expense for infrastructure

...

...

...

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Transferred land area

Total land area assigned for project execution

Corrected as:

Expense allocated for transferred land area

=

Total investment expense for infrastructure

x

Transferred land area

Total land area assigned for project execution (except for land area used for public purpose under the provisions of land law)

...

...

...

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Printed as: “This Official Letter shall apply to the determination of business  income tax amounts of tax periods from 2005 on. Any problems arising in the course of implementation of the guidance in this Official Letter should be reported by provincial/municipal Tax Departments to the Finance Ministry for study and settlement.”

Corrected as: “Any problems arising in the course of implementation of the guidance in this Official Letter should be reported by provincial/municipal Tax Departments to the Finance Ministry for study and settlement.”

 

 

P.P. THE MINISTER OF FINANCE
DIRECTOR OF THE OFFICE




Dinh Van Nha

 

HIỆU LỰC VĂN BẢN

Official Dispatch No. 14300/BTC-VP of November 10, 2005, on correction of Official Letter No. 11684/BTC-TCT

  • Số hiệu: 14300/BTC-VP
  • Loại văn bản: Công văn
  • Ngày ban hành: 10/11/2005
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Đinh Văn Nhã
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: Kiểm tra
  • Tình trạng hiệu lực: Kiểm tra
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