Decision No. 118/2008/QD-BTC amending and supplementing Decision No. 73/2006/QD-BTC dated December 18, 2006 of the Minister of Finance on regulations regarding the collection, payment, management, and use of fees and charges in the customs sector.

Pursuant to …;

Regarding the amendment and supplementation of Decision No. 73/2006/QD-BTC dated December 18, 2006 of the Minister of Finance on the regulations for collection, payment, management, and use of fees and charges in the customs sector

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges;

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THE MINISTER OF FINANCE

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the Ordinance on Fees and Charges;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

In accordance with the proposal of the Director of the Tax Policy Department.

To supplement at the end of Article 4 of Decision No. 73/2006/QD-BTC dated December 18, 2006 of the Minister of Finance on the regulations for collection, payment, management, and use of fees and charges in the customs sector as follows:

DECISION:

Article 1. "The General Customs Department is permitted to use receipts for collecting fees and charges with denominations issued together with Decision No. 85/2005/QD-BTC dated November 30, 2005 of the Minister of Finance on printing, issuing, and using various types of revenue documents for collecting fees and charges as prescribed in this Decision."

This Decision shall take effect fifteen days from the date of publication in the Official Gazette.

Article 2. The General Customs Department, organizations and individuals subject to the payment of fees and charges in the customs sector, and related agencies are responsible for implementing this Decision.

Article 3. The General Department of Customs, organizations and individuals subject to payment of fees and charges in the customs sector, and relevant agencies are responsible for implementing this Decision.