tailieunhanh - Ebook Quy định về đặt văn phòng đại diện của các tổ chức nước ngoài ở Việt Nam và của doanh nghiệp Việt Nam ở nước ngoài: Phần 2 - NXB Chính trị Quốc gia

Phần 2 của cuốn Ebook Quy định về đặt văn phòng đại diện của các tổ chức nước ngoài ở Việt Nam và của doanh nghiệp Việt Nam ở nước ngoài giúp các bạn nắm bắt những nội dung về các văn bản pháp luật quy định về hoạt động đối với tổ chức luật sư nước ngoài hoạt động tại Việt Nam, tổ chức phi chính phủ, cho người nước ngoài thuê nhà,. Mời các bạn tham khảo tài liệu để nắm bắt nội dung chi tiết. | 11. CIRCULAR TCT DATED 23 JANUARY 1997 OF THE MINISTRY OF FINANCE Guiding a number of points in the taxation policy towards the branches of foreign lawyers organizations operating in Vietnam - Pursuant to the Tax Laws and Tax Ordinances currently in force - Pursuant to the Government s Decrees detailing the application of the Tax Laws and Tax Ordinances currently in force - Pursuant to Decree of July 8 1995 of the Government issuing the Regulations on the practice of legal consultancy of foreign lawyers organizations operating in Vietnam - Pursuant to official dispatch KTTH of August 7 1996 of the Government on taxes for the foreign Lawyers Branches The Ministry of Finance gives the following guidance concerning a number of points in the taxation policy towards 284 the Branches of foreign lawyers organizations operating in Vietnam I. SCOPE of REGULATION 1. The tax obligations mentioned in this Circular shall apply to the Branches of foreign lawyers organizations hereunder referred to as Lawyers Branches established under the Regulations on the practice of legal consultancy issued together with Decree of July 8 1995 of the Government. 2. In case the State or the Government of Vietnam has acceded to or signed an International Treaty an Agreement or a Legal Commitment with International Organizations or with the State or the Government of another country which has other stipulations on taxes on the operation of the Branches of foreign lawyers organizations than those mentioned in this Circular the stipulations of that International Treaty Agreement or Commitment shall apply. IL THE TAXES APPLIED 1. Turnover Tax According to the Law on Foreign Investment in Vietnam and the legal documents guiding its implementation the Turnover Tax Law of June 30 1990 the Law on the Amendment and Supplement to a Number of Articles of the Turnover Tax Law of July 5 1993 and the Law on the Amendment and Supplement to a Number of Articles of the Turnover