OFFICIAL LETTER 300/2016/TT-BTC DATED 15 NOnV 2016 OF MOF REVISING, ADDING STATE BUDGET ITEMS SYSTEMS
On 15 Nov 2016, MOF issued Circular 300/2016/TT-BTC revising, adding State budget items systems. Some contents should be noted as follows:
(i) Adding item 2862: license tax of level 1 for enterprises paying 3.000.000 VND/year and business households that pay license tax of 1.000.000 VND/year.
(ii) Adding 2863: license tax of level 2 for enterprises paying 2.000.000 VND/year and business households that pay license tax of 500.000 VND/year.
(iii) Adding item 2864: license tax of level 3 for enterprises paying 1.000.000 VND/year and business households that pay license tax of 300.000 VND/year.
Circular 300/2016/TT-BTC adding, revising Decision 33/2008/QĐ-BTC about State budget systems issued by MOF on 02 June 2008.
