DECREE NoDECREE No. 75/2002/ND-CP OF AUGUST 30, 2002 ADJUSTING BUSINESS-LICENSE TAX LEVELS
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Regulation on Industrial and Commercial Taxes issued together with Decision No. 200/NQ-TVQH of January 18, 1966 of the National Assembly Standing Committee; the State Council�s March 3, 1989 Ordinance amending and supplementing a number of articles of the ordinances and regulations on industrial-commercial taxes and commodity taxes; and the State Council�s Resolution No. 473/NQ-HDNN of September 10, 1991 on business-license tax and slaughtering tax;
Considering the inflation rates since 1996;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- As from 2003, the business-license tax shall apply as follows:
1. Business organizations shall pay business-license tax at the following four levels: VND 3,000,000; VND 2,000,000; VND 1,500,000; and VND 1,000,000.
2. Individual business households shall pay business-license tax at the following six levels: VND 1,000,000; VND 750,000; VND 500,000; VND 300,000; VND 100,000; and VND 50,000.
The Ministry of Finance shall guide in detail the bases for calculating business-license tax to be applicable to business organizations and individual business households according to the above-said levels.
Article 2.- This Decree shall take implementation effect as from January 1, 2003 and replace the business-license tax levels prescribed in the Government�s Decree No. 52/CP of September 9, 1996.
Article 3.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decree.
On behalf of the Government
Prime Minister
PHAN VAN KHAI