Thông tư 91/1997/TT/BTC sửa đổi Thông tư 86/1997/TT/BTC hướng dẫn nộp thuế đối với khoản phụ thu cước viễn thông tại khách sạn do Bộ Tài chính ban hành

CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR No.86/1997/TT-BTC OF NOVEMBER 26, 1997 OF THE MINISTRY OF FINANCE GUIDING THE PAYMENT OF TAX ON THE TELECOMMUNICATIONS SURCHAGE COLLECTED AT HOTELS

In furtherance of Decision No.477-TTg of July 3, 1997 of the Prime Minister on the telecommunications surchage collected at hotels, the Ministry of Finance issued Circular No.86/1997/TT-BTC of November 26, 1997 guiding the implementation thereof. In order to ensure the full implementation of such Circular in strict compliance with law and the above-said Prime Minister's Decision, the Ministry of Finance hereby provides the following amendments and supplements to Circular No.86/1997/TT-BTC of November 26, 1996:

1. The Circular's legal ground is supplemented with the following:

"- Pursuant to the Law on Foreign Investment in Vietnam of November 12, 1996; Pursuant to Decree No.12-CP of February 18, 1997 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam."

Item b, Point 2 of the Circular is supplemented with the following:

"For foreign-invested enterprises and the foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam, the profit tax shall be paid at the profit tax rate prescribed in their investment licenses. In cases where the investment licenses do not prescribe the profit tax rate, the provisions of the Law on Foreign Investment in Vietnam shall apply".

2. Other guiding provisions of Circular No.86/1997/TT-BTC of November 26, 1997 of the Ministry of Finance shall continue to apply.

This Circular takes effect from August 3, 1997. Any problems arising in the course of implementation shall be reported to the Ministry of Finance for timely supplements

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