Nghị định 108/2002/NĐ-CP bãi bỏ quy định khấu trừ thuế giá trị gia tăng đầu vào theo tỷ lệ (%) đối với một số hàng hoá, dịch vụ

DECREE

ANNULLING THE REGULATION ON INPUT VALUE ADDED TAX (VAT) DEDUCTION IN PERCENTAGE (%) FOR A NUMBER OF GOODS AND SERVICES

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the VAT Law No. 02/1997/QH9 of May 10, 1997;
Pursuant to Point 2, Section II of Resolution No. 09/2002/QH11 of November 28, 2002 of the XIth National Assembly, the second session, on the 2003 State budget estimation;
At the proposal of the Minister of Finance,

DECREES:

Article 1.- To annul the VAT deduction in percentage (%) calculated on the prices of purchased goods and services, except for special consumption tax-liable goods purchased from domestic production establishments for sale by trading establishments which pay VAT by the tax deduction method prescribed at:

1. Point d of Clause 1 and Point c of Clause 2, Article 9 of the Governments Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the VAT Law.

2. Clause 3, Article 1 of the Governments Decree No. 76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of the Governments Decree No. 79/2000/ND-CP of December 29, 2000 which details the implementation of the VAT Law.

3. Article 1 of the Governments Decree No. 95/2002/ND-CP of November 11, 2002 amending and supplementing Clause 3, Article 1 of the Governments Decree No. 76/2002/ND-CP of September 13, 2002 which amends and supplements a number of articles of the Governments Decree No. 79/2000/ND-CP of December 29, 2000 detailing the implementation of the VAT Law.

Article 2.- This Decree takes implementation effect as from January 1, 2003.

Article 3.- The Minister of Finance shall guide the implementation of this Decree.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the Peoples Committees of the provinces and centrally-run cities shall have to implement this Decree.