Decision No. 2402/QD-BTC of the Ministry of Finance corrects errors in the examples presented in Circular No. 42/2007/TT-BTC guiding the implementation of the Decree on mineral resources tax. This document changes the phrase "Example 1" to "Example" and takes effect from the date of issuance.
Key points
- The Ministry of Finance corrects errors in the example presented at Point 3, Section I, Part II of Circular No. 42/2007/TT-BTC.
- The phrase "Example 1" is changed to "Example".
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 2402/QD-BTC |
Hanoi, July 18, 2007 |
Pursuant to …;
REGARDING THE CORRECTION OF CIRCULAR NO. 42/2007/TT-BTC DATED APRIL 27, 2007 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 68/1998/ND-CP DATED SEPTEMBER 3, 1998 OF THE GOVERNMENT PROVIDING DETAILED REGULATIONS ON THE IMPLEMENTATION OF THE MINERAL RESOURCES TAX ORDINANCE (AMENDED) AND DECREE NO. 147/2006/ND-CP DATED DECEMBER 1, 2006 OF THE GOVERNMENT AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF DECREE NO. 68/1998/ND-CP ABOVE
THE MINISTER OF FINANCE
Pursuant to the Law on Issuing Legal Normative Documents dated November 12, 1996, and the Law Amending and Supplementing Certain Articles of the Law on Issuing Legal Normative Documents dated December 16, 2002;
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 Decree No. 77/2003/ND-CP dated July 1, 2003 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. Correcting the mistake regarding the example presented at Point 3, Section I, Part II of Circular No. 42/2007/TT-BTC dated April 27, 2007 of the Ministry of Finance guiding the implementation of Decree No. 68/1998/ND-CP dated September 3, 1998 of the Government providing detailed regulations on the implementation of the Mineral Resources Tax Ordinance (amended) and Decree No. 147/2006/ND-CP dated December 1, 2006 of the Government amending and supplementing certain articles of Decree No. 68/1998/ND-CP above as follows: Amend the phrase "Example 1" to "Example".
Article 2. This Decision takes effect from the date of signature.
The Director of the State Tax总局，财政部办公厅主任，财政部各直属单位负责人和有关单位负责实施本决定。
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Place of Receipt: - Prime Minister (for reporting); - Central Party Committee Office and relevant Party Committees; - National Assembly Office; - Office of the President; - Government Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - Ministry of Foreign Affairs; - People's Committees, People's Councils of provinces and centrally governed cities; - Tax Bureau, Department of Finance and Budget of provinces and centrally administered cities; - LEGAL DOCUMENT REVIEW COUNCIL, MINISTRY OF JUSTICE; - Official Gazette; - Government Electronic Portal; - Units under the Ministry of Finance; - To be filed: VT, TCT (VT, CS). |
TUQ. MINISTER |
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