Circular no. 97/2013/TT-BTC dated 23 april 07 2013 issued by ministry of finance about amendment and addition to state budget items
According to Circular 97/2013/TT-BTC, some sub-items are amended and supplemented as follows:
1. Add the sub-item of the item No.1900 "Import Tax":
• Sub-item No.1903- additional import tax (self-defense tax).
Used to account for the import tax applied to self-defense mode as prescribed by law.
2. Add the sub-item of the item No. 4900 "Other receivables":
• Sub-item No. 4911-late payments managed by tax authority;
• Subsection 4912-late payments managed by customs authority.
3. Add the sub-item of the item No. 2000 "environmental protection tax":
• Sub-item No.2041-receivables from the petroleum imported for sale in the country;
• Sub-item No.2042-receivables from jet fuel imported for sale in the country;
• Sub-item No.2043-receivables from diesel imported for sale in the country;
• Sub-item No.2043-receivables from oil imported for sale in the country;
• Sub-item No.2045-receivables from mazut oil, lubricants imported for sale in the country.
This Circular takes effect from 05 September 2013
