中華人民共和國增值稅暫行條例
中華人民共和國增值稅暫行條例
The Provisional Regulations of the People’s Republic of China on Value-Added Tax
第一條? 在中華人民共和國境內(nèi)銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物的單位和個(gè)人，為增值稅的納稅義務(wù)人（以下簡稱納稅人），應(yīng)當(dāng)依照本條例繳納增值稅。
Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replac ement services, and the importation of goods within the territory of the People"s Republic of China are taxpayers of Value-Added Tax (heteinafter referred to as "taxpayers"),and shall pay VAT in acco rdance with these Regulations.
第二條? 增值稅稅率：
Article 2 VAT rates:
??? （一）納稅人銷售或者進(jìn)口貨物，除本條第（二）項(xiàng)、第（三）項(xiàng)規(guī)定外，稅率為17％。
(1)For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.
??? （二）納稅人銷售或者進(jìn)口下列貨物，稅率為13％：
(2)For taxpayers selling or importing the following goods, the tax rate shall be 13%:
???? 1．糧食、食用植物油；
i.Food grains, edible vegetable oils;
???? 2．自來水、暖氣、冷氣、熱水、煤氣、石油液化氣、天然氣、沼氣、居民用煤炭制品；
ii. Tap water, heating, air conditioning, hot water, coal gas, lipuefied petroleum gas, naturalgas, methane gas, coal/charcoal products for household use;
???? 3．圖書、報(bào)紙、雜志；
iii. Books, newspapers, magazines;
???? 4．飼料、化肥、農(nóng)藥、農(nóng)機(jī)、農(nóng)膜；
iv. Feeds, chemical fertilizers, agricultural chemicals, agricultural machinery and covering plastic film for farming;
???? 5．國務(wù)院規(guī)定的其他貨物。
v. Other goods as regulated by the State Council.
??? （三）納稅人出口貨物，稅率為零；但是，國務(wù)院另有規(guī)定的除外。
(3)For taxpayers exporting goods, the tax rate shall be 0%, except as otherwise stipulated by the S -tate Council.
??? （四）納稅人提供加工、修理修配勞務(wù)（以下簡稱應(yīng)稅勞務(wù)），稅率為17％。
(4)For taxpayer providung processing, repairs and replacement services (hereimafter referred to as"t -axables services"), the tax rate shall be 17%.
??? 稅率的調(diào)整，由國務(wù)院決定。
Any adjustments to the tax rates shall be determined by the State Council.
??? 第三條? 納稅人兼營不同稅率的貨物或者應(yīng)稅勞務(wù)，應(yīng)當(dāng)分別核算不同稅率貨物或者應(yīng)稅勞務(wù)的銷售額。未分別核算銷售額的，從高適用稅率。
Article 3 For taxpayers dealing in goods or providing taxable services with different tax rates shall be acco -unted for separately. If the sales amounts have not been accounted for separately, the higher tax r -ats shall apply.
??? 第四條? 除本條例第十三條規(guī)定外，納稅人銷售貨物或者提供應(yīng)稅勞務(wù)（以下簡稱銷售貨物或者應(yīng)稅勞務(wù)），應(yīng)納稅額為當(dāng)期銷項(xiàng)稅額抵扣當(dāng)期進(jìn)項(xiàng)稅額后的余額。應(yīng)納稅額計(jì)算公式：
Article 4 Except as stipuated in Article 13 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services (hereinfter referred to as "selling goods or taxable services" ), the tax payable shall be the balance of output tax for the period after deducting the input tax f or the period. The formula for computing the tax payable is as follows:
應(yīng)納稅額＝當(dāng)期銷項(xiàng)稅額－當(dāng)期進(jìn)項(xiàng)稅額
Tax payable=Output tax payable for the period-Input tax for the period
因當(dāng)期銷項(xiàng)稅額小于當(dāng)期進(jìn)項(xiàng)稅額不足抵扣時(shí)，其不足部分可以結(jié)轉(zhuǎn)下期繼續(xù)抵扣。
If the output tax for the period is less than and insufficient to offset against the input tax for t -he period, the excess input tax can be carried forword for set-off in the following periods.
第五條? 納稅人銷售貨物或者應(yīng)稅勞務(wù)，按照銷售額和本條例第二條規(guī)定的稅率計(jì)算并向購買方收取的增值稅額，為銷項(xiàng)稅額。銷項(xiàng)稅額計(jì)算公式：
Article 5 For taxpayers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collec ted from the purchasers, The formula for computing the output tax is as follows:
??????????????????? 銷項(xiàng)稅額＝銷售額ｘ稅率
Output tax=Sales amount*Tax rate
第六條? 銷售額為納稅人銷售貨物或者應(yīng)稅勞務(wù)向購買方收取的全部價(jià)款和價(jià)外費(fèi)用，但是不包括收取的銷項(xiàng)稅額。
Article 6 The sales amount shall be the total consideration and all other charges receivable from the purchase rs by the taxpayer selling goods or taxable services, but excluding the output tax collectible, The sales amount shall be computed in renminbi.
??? 銷售額以人民幣計(jì)算。納稅人以外匯結(jié)算銷售額的，應(yīng)當(dāng)按外匯市場價(jià)格折合成人民幣計(jì)算。
?The sales amoumnt of the taxpayer settled in foreig n currencies shall be converted into renminbi according to the exchange rate prevailing in the forei gn exchamge market.
第七條? 納稅人銷售貨物或者應(yīng)稅勞務(wù)的價(jià)格明顯偏低并無正當(dāng)理由的，由主管稅務(wù)機(jī)關(guān)核定其銷售額。
Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities.
??? 第八條? 納稅人購進(jìn)貨物或者接受應(yīng)稅勞務(wù)（以下簡稱購進(jìn)貨物或者應(yīng)稅勞務(wù)），所支付或者負(fù)擔(dān)的增值稅額為進(jìn)項(xiàng)稅額。
Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.
??? 準(zhǔn)予從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額，除本條第三款規(guī)定情形外，限于下列增值稅扣稅憑證上注明的增值稅額：
The amout of input tax that can be credited against the output tax, other than the situations specif ied in Paragraph 3 of this Article, shall be restricted to the amount of VAT payable as indicated on the following VAT credit document:
??? （一）從銷售方取得的增值稅專用發(fā)票上注明的增值稅額；
(1)VAT indicated in the special VAT invoices obtained from the sellers;
??? （二）從海關(guān)取得的完稅憑證上注明的增值稅額。
(2)VAT indicated on the payment receipts obtained from the customs office.
??? 購進(jìn)免稅農(nóng)業(yè)產(chǎn)品準(zhǔn)予抵扣的進(jìn)項(xiàng)稅額，按照買價(jià)和10％的扣除率計(jì)算。進(jìn)項(xiàng)稅額計(jì)算公式：
The cteditable input tax for the purchasing of tax exempt agricultural products is calculated based on adeemed deduction rate at 10% on the actual pur chasing price. The formula for calculating the inp -ut tax is as follows:
??????????????????? 進(jìn)項(xiàng)稅額＝買價(jià)ｘ扣除率
Input tax = Purchasing price * Deduction rate
??? 第九條? 納稅人購進(jìn)貨物或者應(yīng)稅勞務(wù)，未按照規(guī)定取得并保存增值稅扣稅憑證，或者增值稅扣稅憑證上未按照規(guī)定注明增值稅額及其他有關(guān)事項(xiàng)的，其進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣。
Article 9 Where taxpayers purchasing goods or taxable servic es have not obtained and kept the VAT ctedit docum ent in accordance with the regulations, or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT cre dit document, no input tax shall be ctedited again st the output tax.
??? 第十條? 下列項(xiàng)目的進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中抵扣：
Article 10 Input tax on following items shall not be credited against the output tax:
??? （一）購進(jìn)固定資產(chǎn)；
(1)Fixed assets purchased;
??? （二）用于非應(yīng)稅項(xiàng)目的購進(jìn)貨物或者應(yīng)稅勞務(wù)；
(2)Goods purchased or taxable services used for no -n-taxanle items;
??? （三）用于免稅項(xiàng)目的購進(jìn)貨物或者應(yīng)稅勞務(wù)；
(3)Goods purchased or taxable services used for gr -oup welfare or personal consumption;
??? （四）用于集體福利或者個(gè)人消費(fèi)的購進(jìn)貨物或者應(yīng)稅勞務(wù)；
(4)Goods purchased or taxable services used for gr oup welfare or personal consumption;
??? （五）非正常損失的購進(jìn)貨物；
(5)Abnormal losses of Goods purchased;
??? （六）非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購進(jìn)貨物或者應(yīng)稅勞務(wù)。
(6)Goods purchased or taxable services consumed in the production of work-in-progress or finished goo ds which suffer abnormal losses.
??? 第十一條? 小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)，實(shí)行簡易辦法計(jì)算應(yīng)納稅額。
Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable.
??? 小規(guī)模納稅人的標(biāo)準(zhǔn)由財(cái)政部規(guī)定。
The ctiteria for small-scale taxpayers sell be reg -ulated by the Ministry of Finance.
??? 第十二條? 小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)的征收率為6％。
Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.
??? 征收率的調(diào)整由國務(wù)院決定。
Any adjustment to the leviable rate shall be deter mined by the State Council.
??? 第十三條小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)，按照銷售額和本條例第十二條規(guī)定的征收率計(jì)算應(yīng)納稅額，不得抵扣進(jìn)項(xiàng)稅額。應(yīng)納稅額計(jì)算公式：
Anticle 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate presc ribed on Article 12 of these Regulations. No input tax shall be creditable.The formula for calculati ng the tax payable is as follows:
????????????????? 應(yīng)納稅額＝銷售額ｘ征收率
Tax payable = Sales amount * leviable rate.
??? 銷售額比照本條例第六條、第七條的規(guī)定確定。
The sales amount shall be determined on accordance with the stipulations of Article 6 and Article 7 of these Regulations.
??? 第十四條? 小規(guī)模納稅人會(huì)計(jì)核算健全，能夠提供準(zhǔn)確稅務(wù)資料的，經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)，可以不視為小規(guī)模納稅人，依照本條例有關(guān)規(guī)定計(jì)算應(yīng)納稅額。
Article 14 Small-scale taxpayers with sound accounting who ca -n provide accurate taxation information may,upon the approval of the competent tax authorities, not be treated as small-scale taxpayers, The tax paya ble shall be conmputed pursuant to the relevant st -ipulations of these Regulations.
??? 第十五條? 納稅人進(jìn)口貨物，按照組成計(jì)稅價(jià)格和本條例第二條規(guī)定的稅率計(jì)算應(yīng)納稅額，不得抵扣任何稅額。組成計(jì)稅價(jià)格和應(yīng)納稅額計(jì)算公式：
Article 15 For taxpayers importing goods, tax payable shall b e computed based on the composite assessable price and the tax rates prescribed in Article 2 of thes e Regulatoins. No tax will be credited. The formul as for computing the composite assessable price an d the tax payable are as follows:
??????????? 組成計(jì)稅價(jià)格＝關(guān)稅完稅價(jià)格＋關(guān)稅＋消費(fèi)稅
Composite assessable price = Customs dutiable value + Customs Duty + Consumption Tax
???????????????? 應(yīng)納稅額＝組成計(jì)稅價(jià)格ｘ稅率
Tax payable = Composite assessable price * Tax rate
??? 第十六條? 下列項(xiàng)目免征增值稅：
Article 16 The following items shall be exempt from VAT:
??? （一）農(nóng)業(yè)生產(chǎn)者銷售的自產(chǎn)農(nóng)業(yè)產(chǎn)品；
(1)Self-produced agricultural products sold by agr icultural producers;
??? （二）避孕藥品和用具；
(2)Contraceptive medicines and deviced;
??? （三）古舊圖書；
(3)Antique books;
??? （四）直接用于科學(xué)研究、科學(xué)試驗(yàn)和教學(xué)的進(jìn)口儀器、設(shè)備；
(4)Importation of instruments and equipment direct ly used in scientific research, experiment and edu cation;
??? （五）外國政府、國際組織無償援助的進(jìn)口物資和設(shè)備；
(5)Importation of materials and equipment from for eign goverments and international organizations as assistance free of charge;
??? （六）來料加工、來件裝配和補(bǔ)償貿(mào)易所需進(jìn)口的設(shè)備；
(6)Equipment and machenery required to be imported under contract processing, contract assembly and compensation trade;
??? （七）由殘疾人組織直接進(jìn)口供殘疾人專用的物品；
(7)Articles imported directly by organizations for the disabled for special use by the disabled;
??? （八）銷售的自己使用過的物品。
(8)Sale of goods which have been used by the selle rs.
??? 除前款規(guī)定外，增值稅的免稅、減稅項(xiàng)目由國務(wù)院規(guī)定。任何地區(qū)、部門均不得規(guī)定免稅、減稅項(xiàng)目。
Excipt as stipulated in the above paragrph, the VA -T exemption and reduction items shall be regulate d by the State Council. Local governments or depar tments shall not regulate any tax exemption or red uction items,
??? 第十七條? 納稅人兼營免稅、減稅項(xiàng)目的，應(yīng)當(dāng)單獨(dú)核算免稅、減稅項(xiàng)目的銷售額；未單獨(dú)核算銷售額的，不得免稅、減稅。
Article 17 For taxpayers engaged in tax exempt or tax reduced items, the sales amounts for tax exempt or tax red uced items shall be accounted for separately, If t he sales amounts have not been separately accounte d for, no exemption or reduction is allowed.
??? 第十八條? 納稅人銷售額未達(dá)到財(cái)政部規(guī)定的增值稅起征點(diǎn)的，免征增值稅。
Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Minist ry of Finance, the VAT shall be sxempt.
??? 第十九條? 增值稅納稅義務(wù)發(fā)生時(shí)間：
Article 19 The time at which a liability to VAT arises is as follows:
??? （一）銷售貨物或者應(yīng)稅勞務(wù)，為收訖銷售款或者取得索取銷售款憑據(jù)的當(dāng)天。
(1)For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.
??? （二）進(jìn)口貨物，為報(bào)關(guān)進(jìn)口的當(dāng)天。
(2)For importation of goods, it is the date of imp -ort declaration.
??? 第二十條? 增值稅由稅務(wù)機(jī)關(guān)征收，進(jìn)口貨物的增值稅由海關(guān)代征。
Article 20 VAT shall be collected by the tax authorities.VAT on the importation of goods shall be collected by the customs office on behalf of the tax authoritie -s.
??? 個(gè)人攜帶或者郵寄進(jìn)境自用物品的增值稅，連同關(guān)稅一并計(jì)征。具體辦法由國務(wù)院關(guān)稅稅則委員會(huì)會(huì)同有關(guān)部門制定。
VAT on self-used articles brought or mailed into C -hina by individuals shall be levied together with Customs Duty. The detailed measures shall be form -ulated by the Tariff Policy Committee of the Stat -e Council together with the relevant departments.
??? 第二十一條? 納稅人銷售貨物或者應(yīng)稅勞務(wù)，應(yīng)當(dāng)向購買方開具增值稅專用發(fā)票，并在增值稅專用發(fā)票上分別注明銷售額和銷項(xiàng)稅額。
Article 21 Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers. Sale -s amounts and output tax shall be separately indi cated in the special VAT invoices.
??? 屬于下列情形之一，需要開具發(fā)票的，應(yīng)當(dāng)開具普通發(fā)票，不得開具增值稅專用發(fā)票：
Under one of the following situations, the invoice to be issued shall be an ordinary invoice rather t han the special VAT invoice:
??? （一）向消費(fèi)者銷售貨物或者應(yīng)稅勞務(wù)的；
(1)Sale of goods or taxable services to consumers;
??? （二）銷售免稅貨物的；
(2)Sale of VAT exempt goods;
??? （三）小規(guī)模納稅人銷售貨物或者應(yīng)稅勞務(wù)的。
(3)Sale of goods or taxable services by small-scal e taxpayers.
??? 第二十二條? 增值稅納稅地點(diǎn)：
Article 22 The place for the payment of VAT is as follows:
??? （一）固定業(yè)戶應(yīng)當(dāng)向其機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)申報(bào)納稅。總機(jī)構(gòu)和分支機(jī)構(gòu)不在同一縣（市）的，應(yīng)當(dāng)分別向各自所在地主管稅務(wù)機(jī)關(guān)申報(bào)納稅；經(jīng)國家稅務(wù)總局或其授權(quán)的稅務(wù)機(jī)關(guān)批準(zhǔn)，可以由總機(jī)構(gòu)匯總向總機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)申報(bào)納稅。
(1)Businesses with a fixed establishment shall rep ort and pay tax with the local competent tax autho rities where the establishment is located. If the head office and branch are not situated in the sam e county (or city ), they shall report and pay tax separately with their respective local competent tax authorities. The head office may, upon the app roval of the State Administration for Taxation or its authorised tax authorities, report and pay tax on a consolidated basis with the local competent tax authorities where the head office is located.
??? （二）固定業(yè)戶到外縣（市）銷售貨物的，應(yīng)當(dāng)向其機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)申請開具外出經(jīng)營活動(dòng)稅收管理證明，向其機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)申報(bào)納稅。
(2)Businesses with a fixed establishment selling g oods in a different county (or city ) shall apply for the issuance of an outbound business activitie s tax administration certificate from the local co -mpetent tax authorities where the establishment i s located and shall report and pay tax with the lo cal competent tax authorities where the establishm ent is located.
未持有其機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)核發(fā)的外出經(jīng)營活動(dòng)稅收管理證明，到外縣（市）銷售貨物或者應(yīng)稅勞務(wù)的，應(yīng)當(dāng)向銷售地主管稅務(wù)機(jī)關(guān)申報(bào)納稅；
Businesses selling goods and taxab le services in a different county (or city ) without the outbund business activities tax administration certificate issued by the local competent tax authorities where the establishment is located, shall report and pay tax with the local competent tax authorities where the sales activities take place.
未向銷售地主管稅務(wù)機(jī)關(guān)申報(bào)納稅的，由其機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)補(bǔ)征稅款。
The local competent tax authorities where the establishment is located shall collect the overdue tax which has not been reported and paid to the lo cal competent tax authorities where the sales acti vities take place.
??? （三）非固定業(yè)戶銷售貨物或者應(yīng)稅勞務(wù)，應(yīng)當(dāng)向銷售地主管稅務(wù)機(jī)關(guān)申報(bào)納稅。
(3)Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.
??? （四）進(jìn)口貨物，應(yīng)當(dāng)由進(jìn)口人或其代理人向報(bào)關(guān)地海關(guān)申報(bào)納稅。
(4)For importation of goods, the importer or his a gent shall report and pay tax to the cuetoms offic e where the imports are declared.
??? 第二十三條? 增值稅的納稅期限分別為一日、三日、五日、十日、十五日或者一個(gè)月。
Article 23 The VAT assessable period shall be one day, three days, five days, ten days, fifteen days or one month.
納稅人的具體納稅期限，由主管稅務(wù)機(jī)關(guān)根據(jù)納稅人應(yīng)納稅額的大小分別核定；不能按照固定期限納稅的，可以按次納稅。
The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer; tax that cannot be assessed in regul ar periods may be assessed on a transaction-by-tra nsaction basis.
??? 納稅人以一個(gè)月為一期納稅的，自期滿之日起十日內(nèi)申報(bào)納稅；以一日、三日、五日、十日或者十五日為一期納稅的，自期滿之日起五日內(nèi)預(yù)繳稅款，于次月一日起十日內(nèi)申報(bào)納稅并結(jié)清上月應(yīng)納稅款。
Taxpayers that adopt one month as an assessable pe riod shall riprort and pay tax within ten days fol lowing the end of the period.If an assessable peri od of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period a nd a monthly return shall be filled with any balan -ce of tax due settled within ten days from the fi rst day of the following month.
??? 第二十四條? 納稅人進(jìn)口貨物，應(yīng)當(dāng)自海關(guān)填發(fā)稅款繳納證的次日起七日內(nèi)繳納稅款。
Article 24 Taxpayers importing goods shall pay tax within sev en days after the issuance of the tax payment cert ificates by the customs office.
??? 第二十五條? 納稅人出口適用稅率為零的貨物，向海關(guān)辦理出口手續(xù)后，憑出口報(bào)關(guān)單等有關(guān)憑證，可以按月向稅務(wù)機(jī)關(guān)申報(bào)辦理該項(xiàng)出口貨物的退稅。具體辦法白國家稅務(wù)總局規(guī)定。
Article 25 taxpayers exporting goods with the appliable 0% ta x rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document. The detailed meas -ures shall be formulated by the State Administrat ion for Taxation.
??? 出口貨物辦理退稅后發(fā)生退貨或者退關(guān)的，納稅人應(yīng)當(dāng)依法補(bǔ)繳已退的稅款。
Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws
??? 第二十六條? 增值稅的征收管理，依照《中華人民共和國稅收征收管理法》及本條例有關(guān)規(guī)定執(zhí)行。
Article 26 The collection and administration of VAT shall be conductedd in accordance with the relevabt regulat ions of the
??? 第二十七條? 對外商投資企業(yè)和外國企業(yè)征收增值稅，按照全國人民代表大會(huì)常務(wù)委員會(huì)的有關(guān)決定執(zhí)行。
Article 27 The collection of VAT from foreign investment ente rprises and foreign enterprises shall be conducted in accordance with the resolutions of the standin g Committee of the National People"s Congress.
??? 第二十八條? 本條例由財(cái)政部負(fù)責(zé)解釋，實(shí)施細(xì)則由財(cái)政部制定。
Article 28 The Ministry of Finance shall be responsible for t he interpretation of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation of these Reguations.
??? 第二十九條? 本條例自1994年1月1日起施行。1984年9月18日國務(wù)院發(fā)布的《中華人民共和國增值稅條例（草案）》、《中華人民共和國產(chǎn)品稅條例（草案）》同時(shí)廢止。
Article 29 These Regulations shall come into effect from Janu ary 1, 1994,
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