THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

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No. 52-CP
Hanoi, September 09,1996
 
DECREE
ON THE ADJUSTMENT OF TRADE-LICENSE TAX RATES
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to the Regulations on Industrial-Commercial Taxes issued together with Decision No.200/NQ-TVQH of January 18, 1996 of the National Assembly Standing Committee, the Ordinance of March 3, 1989 of the State Council on amending and supplementing a number of articles in the Ordinances and Regulations on industrial-commercial taxes and commodity taxes, Resolution No.473/NQ-HDNN of September 10, 1991 of the State Council on trade-license tax and slaughter-house tax;
Considering the price-hike rates since 1994;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- From 1997 trade organizations and traders shall pay the following trade-license tax rates: 850,000 VND, 550,000 VND, 325,000 VND, 165,000 VND, 60,000 VND, and 25,000 VND. The Ministry of Finance shall give concrete guidance on the calculation of trade-license taxes according to the above-mentioned rates.
Article 2.- This Decree takes effects on the date of its signing and replaces the trade-license tax rates stipulated in Decree No.180-CP of November 7, 1994 of the Government.
Article 3.- The Ministers, the Heads of ministerial-level agencies, the Heads of the agencies attached to the Government, and the Presidents of the People’s Committees of the provinces and cities directly under the Central Government shall have to implement this Decree.
 

 

 
THE.GOVERRNMENT

Phan Van Khai