Quyết định 95/2002/QĐ-BTC của Bộ Tài chính về việc thực hiện Thông báo nộp thuế một lần theo mức ổn định trong một thời gian đối với hộ kinh doanh vừa và nhỏ

DECISION

ON IMPLEMENTATION OF NOTICES ON LUMP-SUM PAYMENT OF TAX AT A FIXED LEVEL FOR A DEFINITE PERIOD OF TIME BY MEDIUM- AND SMALL-SIZED BUSINESS HOUSEHOLDS

THE MINISTER OF FINANCE

Pursuant to Article 13 of the Government’s Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the Value Added Tax (VAT) Law;

Pursuant to Article 17 of the Government’s Decree No. 30/1998/ND-CP of May 13, 1998 detailing the implementation of the Enterprise Income Tax (EIT) Law;

In order to carry out the administrative reforms, practice thrift, create favorable conditions for, and raise the sense of responsibility of, tax-paying medium- and small-sized business households;
At the proposal of the General Director of Tax,

DECIDES:

Article 1.-The tax offices shall make notices on lump-sum payment of tax at a fixed level for a definite period of time by subjects being medium- and small-sized business households that have not yet implemented the accounting or invoice regime (the tax payment notice form is enclosed herewith).

Article 2.-To assign the General Department of Tax to guide, print, manage, and guide the use of, the notices on payment of tax at a fixed level for a definite period of time by the subjects mentioned in Article 1.

Article 3.-This Decision takes effect 15 days after its signing.

TAX PAYMENT NOTICE
(Applicable to medium- and small-sized business households that pay tax at a fixed level for a definite period of time)

From: ................ (month) to ............. (month) of 200....

(Notice for the ......... time)

Name of business household owner: ............................................................

Production/business lines (commodities): ....................................................

Tax identification number:

Address:

Chapter: ...................... Category: ......................... Item: ..............................

Based on the business household’s taxable income, the percentage (%) of added value and enterprise income calculated on the turnover, set by the Tax Department, and the tax rates prescribed by the tax laws, the Tax Sub-Department hereby notifies the tax amount to be paid by the business household for between....... (month) and ....... (month) of ....... (year) as follows:

Total payable tax amount in words: ............................

You are kindly requested to remit the tax amount not yet paid in the previous period (if any) and monthly payable tax amount into the State Treasury........., Account number:..….

Monthly tax payment deadline is: ...................... of the tax payment month.

If you fail to remit the tax on time, you shall be penalized for late payment according to the provisions of tax laws.