Circular No. 53/2002/TT-BTC of June 25, 2002, 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 đã được thay thế bởi Circular No. 95/2005/TT-BTC promulgated by the Ministry of Finance, guiding the implementation of the provisions of law on registration fees. và được áp dụng kể từ ngày 25/11/2005.
Nội dung toàn văn Circular No. 53/2002/TT-BTC of June 25, 2002, 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
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 53/2002/TT-BTC | Hanoi, June 25, 2002 |
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.
| FOR THE MINISTER OF FINANCE |
