- Effective:
Effective
- Effective Date:
27/01/2000
CIRCULAR NoCIRCULAR No.05/2000/TT-BTC of January 12, 2000 amending and supplementing the Finance Ministry�s Circular No.146/1998/TT-BTC of November 12, 1998 which guides the value added tax (VAT) calculation, declaration and payment by the electricity branch
This Circular provides guidance on the amending of the method of calculating VAT on electricity products as follows:
- To amend Point 1, Section II of Circular No.146/1998/TT-BTC on determining VAT on electricity products.
- To amend Point 2.2.b, Section II of Circular No.146/1998/TT-BTC on determining the payable VAT amount for electricity products at the provincial/municipal Electricity Services under Electricity Companies No. I, II and III.- (Summary)
|
Deputy Minister |
(Signed) |
| |
Pham Van Trong |