Circular 174/2012/tt-Btc: Guide To Extend Value Added Tax According To Resolution No. 67/nq-Cp On 05/10/2012 Of The Government

Original Language Title: Thông tư 175/2012/TT-BTC: Hướng dẫn gia hạn nộp thuế giá trị gia tăng theo Nghị quyết số 67/NQ-CP ngày 05/10/2012 của Chính phủ

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Circulars to extend value added tax according to resolution No. 67/NQ-CP on 05/10/2012 of the Government _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based value added tax Act No. 13/2008/QH12 June 3, 2008;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance, the Ministry of Finance shall guide the implementation of resolution No. 67/NQ-CP on 05 October 2012 of the Government as follows: article 1. Extend value added tax 1. VAT number must be submitted by June 2012 has been renewed until 2013 submitted under resolution No. 13/NQ-CP on 13/5/2012 and circular No. 83/2012/TT-BTC dated 23/5/2012 continues to renew the submission until April 2013.
2. Enterprises are implementing VAT filing by the method of deduction be extended submit VAT include: a) small and medium enterprises, including cooperatives (hereafter referred to as small and medium enterprises), not including the small and medium business enterprises in the areas of: Lottery , securities, finance, banking, insurance, manufacturing, service, goods subject to special consumption tax and businesses are rated 1 class, especially in the economic group Of companies.
b) business in the fields of manufacturing, machining, processing: agricultural, forest products, fisheries, textiles, footwear, electronic components; construction of the economic-social infrastructure that uses many workers (hereinafter referred to as the business employs many workers).
3. Goal formula identified small and medium business, enterprises in the field of manufacturing, machining, processing: agricultural, forest products, fisheries, textiles, footwear, electronic components; construction of the economic-social infrastructure that uses more labor, how to identify VAT number be renewed following the instructions in paragraph 2, paragraph 3, article 1 paragraph 4 Circular No. 83/2012/TT-BTC dated 23/5/2012 of the Ministry of finance.
4. The time limit for the submission of VAT June 2012 at the latest is May 20/4/2013.
Article 2. Responsibility 1. The tax authorities responsible levels of popularity, the nghiẹp Guide to renewals follow the contents of this circular.
2. enterprises subject to this circular follow instructions in this circular.
In the process if there are obstacles, suggest the tax business, timely reflection of the Ministry of finance to study the resolution./.