Thông tư 53/2002/TT-BTC sửa đổi Thông tư 24/2002/TT-BTC về thực hiện nghĩa vụ thuế đối với các hoạt động cho thuê tài chính do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE AMENDMENT OF THE FINANCE MINISTRY�S CIRCULAR No. 24/2002/TT-BTC OF MARCH 20, 2002 ON THE IMPLEMENTATION OF TAX OBLIGATIONS FOR FINANCIAL LEASING ACTIVITIES

Pursuant to the Government’s Decree No. 16/2001/ND-CP of May 2, 2001 on the organization and operation of financial leasing companies, the Ministry of Finance issued Circular No. 24/2002/TT-BTC of March 20, 2002 guiding the implementation of tax obligations for financial leasing activities. In order to suit business characteristics of financial leasing activities, the Ministry of Finance hereby guides the amendment thereof as follows:

1. To replace Point 2, Section III of the Finance Ministry’s Circular No. 24/2002/TT-BTC of March 20, 2002 with new Point 2 as follows:

Pursuant to Clause 3, Article 22 of the Government’s Decree No. 16/2001/ND-CP of May 2, 2001, when the ownership over the leased assets of financial leasing companies is transferred to the lessees (upon the expiry of the leasing term), the lessees shall not have to pay registration fees. The lessees, when making the declaration of registration fees with tax agencies, shall have to supply the following dossiers:

- The financial leasing contracts signed between the lessors and the lessees as prescribed in Article 17 of the Government’s Decree No. 16/2001/ND-CP of May 2, 2001 on the organization and operation of financial leasing companies.

- The records on liquidation of the financial leasing contracts signed between the lessors and the lessees.

- The certificates of the financial leasing companies ownership over the assets.

2. This Circular takes effect 15 days after its signing. In the course of implementation, if meeting with any troubles, organizations and individuals are requested to timely report them to the Ministry of Finance for study and settlement.

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