| THE PRIME MINISTER OF GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 161/2005/QD-TTg | Hanoi, June 30, 2005 |
DECISION
EXPANDING PILOT SELF-ASSESSMENT AND SELF-PAYMENT OF SPECIAL CONSUMPTION TAX AT THE STAGE OF DOMESTIC PRODUCTION, ROYALTIES, HOUSING AND LAND TAX, INCOME TAX ON HIGH-INCOME EARNERS, AND BUSINESS LICENSING FEE BY PRODUCTION AND BUSINESS ESTABLISHMENTS
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the August 25, 1998 Special Consumption Tax Law and the June 17, 2003 Law Amending and Supplementing a Number of Articles of the Special Consumption Tax Law;
Pursuant to current tax laws and ordinances;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.- Production and business establishments defined in Clause 2, Article 1 of the Prime Minister's Decision No. 197/2003/QD-TTg of September 23, 2003, may conduct pilot self-assessment and self-payment of special consumption tax at the stage of domestic production, royalties, housing and land tax, income tax on high-income earners, and business licensing fee as follows:
1. For special consumption tax at the stage of domestic production and royalties:
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