Decision No. 02/QD-BTC Regarding the correction of Circular No. 152/2011/TT-BTC dated November 11, 2011, of the Ministry of Finance guiding the implementation of Decree No. 67/2011/NĐ-CP dated August 8, 2011, of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax.

Pursuant to …;

REGARDING THE CORRECTION OF CIRCULAR NO. 152/2011/TT-BTC DATED NOVEMBER 11, 2011 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 67/2011/NĐ-CP DATED AUGUST 8, 2011 ISSUED BY THE GOVERNMENT PROVIDING DETAILED GUIDELINES FOR THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE ENVIRONMENTAL PROTECTION TAX LAW

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THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1. CORRECT THE CONTENT AT POINT 2.3, CLAUSE 2, ARTICLE 7 OF CIRCULAR NO. 152/2011/TT-BTC DATED NOVEMBER 11, 2011 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 67/2011/NĐ-CP DATED AUGUST 8, 2011 ISSUED BY THE GOVERNMENT PROVIDING DETAILED GUIDELINES AND DIRECTIVES FOR THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE ENVIRONMENTAL PROTECTION TAX LAW AS FOLLOWS:

AT POINT 2.3, CLAUSE 2, ARTICLE 7 OF CIRCULAR NO. 152/2011/TT-BTC DATED NOVEMBER 11, 2011

PRINTED: "2.3.4..."

AMENDED TO READ: "2.3.3..."

Article 2. THIS DECISION SHALL TAKE EFFECT FROM THE DATE OF SIGNATURE.