THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 82/2002/TT-BTC
Hanoi, September 18, 2002
 
CIRCULAR
GUIDING AMENDMENTS AND SUPPLEMENTS TO A NUMBER OF CONTENTS OF CIRCULAR No. 122/2000/TT-BTC OF DECEMBER 29, 2000 GUIDING THE IMPLEMENTATION 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 VAT Law No. 02/1997/QH9 of May 10, 1997;
Pursuant to Resolution No.116/2002/NQ-UBTVQH11 of September 10, 2002 amending and supplementing VAT rates on a number of industrial concrete products;
Pursuant to the Government’s Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the VAT Law;
Pursuant to the Government’s Decree No.76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of the Government’s Decree No.79/2000/ND-CP of December 29, 2000 detailing the implementation of the VAT Law
The Finance Ministry hereby guides the supplements and amendments to a number of points in Circular No.122/2000/TT-BTC of December 29, 2000 guiding the implementation of Decree No.79/2000/ND-CP (mentioned above) as follows:
I. REGARDING OBJECTS NOT SUBJECT TO VAT
To replace the second em rule at Point 20, Section II, Part A of Circular No. 122/2000/TT-BTC: "- Goods and services sold to subjects enjoying diplomatic immunities under the Ordinance on Diplomatic Immunities... of Vietnamese representative missions for use as basis for tax declaration and settlement" with the following new one:

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"- Import goods of organizations and individuals eligible for diplomatic immunities under the Ordinance
II. REGARDING TAX CALCULATION PRICES APPLICABLE TO PRINTING SERVICES
To replace Point 17, Section I, Part B of Circular No.122/2000/TT-BTC with the following new one:
"17. For printing services, tax calculation prices shall be printing remuneration. In cases where a printing establishment performs printing contracts whereby the payment price includes printing remuneration and paper cost, the tax calculation price shall also cover the paper cost."
 

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