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MEKONG COUNSEL

Circular guiding the extension of value-added tax

On October 22, 2012, the Ministry of Finance issued Circular No. 175/2012/TT-BTC guiding the extension of value-added tax under Resolution No. 67/NQ-CP dated October 05, 2012 of the Government. Accordingly, the payable VAT amount of June 2012 as extended until January 2013 under Resolution No. 13/NQ-CP dated May 13, 2012 and Circular No. 83/2012/TT-BTC dated May 23, 2012 shall be continuously extended until April 2013. The deadline for paying VAT of June 2012 shall not be later than April 20, 2013.

 

Enterprises which are subjects of VAT extension and paying VAT under tax credit method shall include: small and medium enterprises (including cooperatives, excluding small and medium enterprises operating in lottery, securities, finance, banking, insurance, or commodity production and services provision subject to special consumption tax and the 1st and special rank enterprises under economic groups, corporations); Enterprises operating in manufacture, outsourcing, processing of agricultural, forest, and aquatic products, textiles, garments, footwear, electronic components, and construction of socio-economic infrastructure works which employ many laborers

 

This Circular shall be effective from October 22, 2012.