THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 95/2002/QD-BTC
Hanoi, August 15, 2002
 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).