Decision
06/2007/QD-UBND
Decision No. 06/2007/QD-UBND Promulgating Regulations on Tax Management Measures for Organizations and Individuals Engaging in Karaoke, Massage, Nightclub, Hotel, Guesthouse, Food Service and Beverage Coffee Businesses Paying VAT by the Deduction Method in Quang Ngai Province
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Decision | 06/2007/QD-UBND | In effect | 10/02/2007 | https://phapluat.gov.vn/legal-documents/55889 |
Summary
Decision No. 06/2007/QD-UBND, issued by the People's Committee of Quang Ngai Province on January 4, 2007, promulgates local regulations on tax management measures applicable to organizations and individuals operating karaoke, massage, nightclub (vu truong), hotel, guesthouse, food service, and beverage coffee businesses that declare Value Added Tax (VAT) under the deduction method within Quang Ngai province. The Decision applies to all such taxpayers established or operating in the provincial territory, and to provincial tax authorities, market management forces and relevant state agencies responsible for implementation and inspection. It sets out mandatory registration, invoicing, accounting, reporting and anti-tax-evasion measures tailored to these high-risk service sectors. Key operational obligations include compulsory registration of business locations and taxable activities with the provincial…
