| THE MINISTRY OF FINANCE ------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| No. 72/2004/QD-BTC | Hanoi, August 31, 2004 |
DECISION
TEMPORARILY ADJUSTING THE TIME LIMIT FOR PAYMENT OF VAT ON FERTILIZERS AT IMPORTATION STAGE
THE MINISTER OF FINANCE
Pursuant to the Law Amending and Supplementing a Number of Articles of the Value Added Tax (VAT) Law;
Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government Office's Official Dispatch No. 162/TB-VPCP of August 19, 2004 announcing the Prime Minister's conclusions on measures to stabilize the petrol and oil, construction steel and fertilizer markets,
DECIDES:
Article 1.- To temporarily adjust the time limit for payment of VAT on fertilizers at importation stage to 90 days, counting from the date the tax payers receive the customs offices' official notices on payable tax amounts.
