Thông tư 127/2004/TT-BTC sửa đổi Thông tư 127/2003/TT-BTC và Thông tư 84/2004/TT-BTC về mẫu tờ khai và hướng dẫn lập tờ khai thuế giá trị gia tăng do Bộ Tài chính ban hành

CIRCULAR

AMENDING THE FINANCE MINISTRY’S CIRCULAR NO. 127/2003/TT-BTC OF DECEMBER 22, 2003, AND CIRCULAR NO. 84/2004/TT-BTC OF AUGUST 18, 2004, ON VAT DECLARATION FORMS AND GUIDANCE FOR COMPLETION OF VAT DECLARATIONS

Pursuant to Value Added Tax (VAT) Law No. 02/1997/QH9 of May 10, 1997;Pursuant to Law No. 07/2003/QH11 at June 17, 2003 Amending and Supplementing a Number of Articles of the VAT Law;Pursuant to the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law, and Decree No. 148/2004/ND-CP of July 23, 2004, amending and supplementing Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law;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 Finance Ministry;

The Finance Ministry hereby guides the VAT declaration forms and the completion of VAT declarations (issued together with this Circular), in replacement of the VAT declaration form (Form No. 01/GTGT), the explanation of the monthly VAT declaration (Form No. 01B/GTGT), annual VAT adjustment declaration form (Form No. 11/GTGT), issued together with the Finance Ministry’s Circular No. 84/2004/TT-BTC of August 18, 2004, amending and supplementing Circular No. 120/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, which details the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law; in replacement of the VAT declaration form (Form No. 01-GTGT-TKTN), the explanation of VAT adjustment declaration (Form No. 02-GTGT-TKTN), issued together with the Finance Ministry’s Circular No. 127/2003/TT-BTC of December 22, 2003, guiding the implementation of the Prime Minister’s Decision No. 197/2003/QD-TTg of September 23, 2003 on experimental application of the mechanism whereby business establishments declare and pay taxes by themselves.

This Circular takes effect 15 days after its publication in “CONG BAO.”

In the course of implementation, if any problems arise, business establishments are requested to promptly report them to the Finance Ministry for explanation or additional guidance.

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: inf [email protected]