THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 2402/QD-BTC | Hanoi, July 18, 2007 |
DECISION
CORRECTING THE FINANCE MINISTRY’S CIRCULAR No. 42/2007/TT-BTC OF APRIL 27, 2007, GUIDING THE IMPLEMTATION OF THE GOVERNMENT’S DECREE No. 68/1998/ND-CP OF SEPTEMBER 3, 1998, DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON NATURAL RESOURCE TAX (AMENDED) AND THE GOVERNMENT’S DECREE No. 147/2006/ND-CP OF DECEMBER 1, 2006, AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE No. 68/1998/ND-CP
THE MINISTER OF FINANCE
Pursuant to the November 12, 1996 Law on the Promulgation of Legal Documents and the December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;
Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.- To correct an error in the example at Point 3, Section I, Part II of the Finance Ministry’s Circular No. 42/2007/TT-BTC of April 27, 2007, guiding the implementation of the Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the Ordinance on Natural Resources Tax (amended) and the Government’s Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP as follows: To amend the phrase “Example 1” into the word “Example”.
Article 2.- This Decision takes effect on the date of its signing.
The General Director of Taxation, the director of the Office and heads of units under the Ministry of Finance and concerned units shall implement this Decision.
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UNDER AUTHORIZATION BY THE MINISTER OF FINANCE
DIRECTOR OF THE OFFICE
Dinh Van Nha
- 1Decree of Government No. 147/2006/ND-CP of December 01, 2006 amending and supplementing a number of articles of The Government’s Decree No. 68/1998/ND-CP of September 3, 1998, which details the implementation of the ordinance on natural resource tax (AMENDED)
- 2Decree of Government No. 68/1998/ND-CP of September 3, 1998 detailing the implementation of The Ordinance on natural resource tax (amended)
- 1Circular No. 42/2007/TT-BTC of April 27, 2007 guiding the implementation of The Governments Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the ordinance on royalties (amended and Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP
- 2Decree of Government No. 104/2004/ND-CP of March 23, 2004 on the official gazette of the socialist republic of Vietnam
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 4Decree of Government No. 68/1998/ND-CP of September 3, 1998 detailing the implementation of The Ordinance on natural resource tax (amended)
Decision No. 2402/QD-BTC of July 18, 2007 correcting the finance ministry’s Circular No. 42/2007/TT-BTC of April 27, 2007, guiding the implemtation of The Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the ordinance on natural resource tax (amended) and The Government’s Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP
- Số hiệu: 2402/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 18/07/2007
- Nơi ban hành: Bộ Tài chính
- Người ký: Đinh Văn Nhã
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 18/07/2007
- Tình trạng hiệu lực: Chưa xác định