Circular No. 175/2012/TT-BTC dated October 22, 2012 of the Ministry of Finance guiding the extension of value added tax payment under Resolution No. 67/NQ-CP dated October 05, 2012 of the Government
Article 1. Extension of value added tax payment
1. The amount of VAT payable in June 2012 has been extended to January 2013 under Resolution No. 13/NQ-CP dated May 13, 2012 and Circular No. 83/2012/TT-BTC dated May 23, 2012 shall continue payment extension to April 2013.
a) Small and medium enterprises, including cooperatives (hereinafter referred to as small and medium enterprises), not including small and medium enterprises in the areas of business: Lottery, securities, finance, banking, insurance, production of goods and services subject to special consumption tax and enterprises which are rated first class and special class under the economic groups and corporations.
b) Enterprises in the area of production, processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components; construction of social and economic infrastructure using a lot of employees (hereinafter referred to as multiple laborerusing enterprises).
3. Criteria to identify small and medium enterprises, enterprises in the areas of production and processing: agricultural, forestry and aquatic products, textiles, footwear, electronic components; construction of socio-economic infrastructure works which use a lot of laborers. The way to determine the amount of VAT extended shall comply with the guidance in clause 2, 3 and 4, Article 1 of Circular No. 83/2012/TT-BTC dated May 23, 2012 of the Ministry of Finance.
Article 2. Responsibility for implementation
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