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Decision 163/2005/qd-Ttg Dated: Pilot On Expanding Production And Business Establishments To Declare Themselves, Self Pay Tax For The Special Consumption Tax In Domestic Production; The Resource Tax; Tax N ...

Original Language Title: Quyết định 161/2005/QĐ-TTg: Về việc mở rộng thí điểm cơ sở sản xuất kinh doanh tự kê khai, tự nộp thuế đối với thuế tiêu thụ đặc biệt ở khâu sản xuất trong nước; thuế tài nguyên; thuế n...

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The decision on the expansion of pilot production facility self disclosure, self-pay tax for the special consumption tax in domestic production; the resource tax; taxes, land;
income tax on high income earners and tax binge _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the PRIME MINISTER pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on special consumption tax of 25 August 1998 and the law on amendments and supplements to some articles of the law on special consumption tax on 17 June 2003;
Pursuant to the laws and ordinances of tax;
Considering the recommendation of the Minister of finance, DECIDES: 1. Production facilities, business subject to the provisions in clause 2 article 1 decision No 197/2003/QD-TTg dated 23 September 2003 by the Prime Minister was piloting made dehiscent, self pay tax for the special consumption tax in domestic production; the resource tax; taxes, land; income tax on high income earners and tax article subjects as follows: 1. for special consumption tax in domestic production and tax resources: a) monthly, business and production base of self declaration form declaration by the Ministry of Finance issued, fully automatic tax declaration on the State budget. The time limit for submission of tax declarations and slow for 25th of the next month.
b) every year, production facilities, business is not the special consumption tax in domestic production and resource taxes with tax authorities.
2. With regard to housing, the land; income tax on high income earners and tax subjects, post production facilities, business self declaration form declaration by the Ministry of Finance issued and filed enough taxes according to the Declaration on the State budget. The time limit for paying the tax, and the tax made under the provisions of the applicable tax law.
Article 2. The Ministry of Finance shall guide the implementation of this decision; construction of management processes and the application of information technology on the management of tax-accordance with the mechanism of production facilities, business tax, self declaration itself.
Article 3. This decision has the effect after 15 days from the date The report. The content of the regulations on the responsibility of tax authorities, relevant agencies and the other provisions of the pilot implementation of the mechanism of production facilities, business tax itself is not dehiscent, referred to in this decision was made in accordance with decision No. 197/2003/QD-TTg dated 23 September 2003 by the Prime Minister.
Article 4. The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this decision.