Decision No. 2402/QD-BTC 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 detailing the implementation of the Mineral Resources Tax Law (amended) and Decree No. 147/2006/ND-CP dated December 1, 2006, of the Government amending and supplementing certain articles of the aforementioned Decree No. 68/1998/ND-CP.

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.

문서 번호2402/QĐ-BTC
문서 유형Decision
발행 기관Ministry of Finance
서명자Ðinh Văn Nhã
업데이트15. 06. 2026
산업Unclassified
분야Tax AdministrationFees and Charges
발행일18. 07. 2007
발효일18. 07. 2007
효력 만료일
상태In effect
✦ 스마트 요약

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.

핵심 사항

  • 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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전문

MINISTRY OF FINANCE
******

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

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。

 

 

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
DIRECTOR OF THE OFFICE




Ding Van Nha

 

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관계도

2402/QĐ-BTC
Decision No. 2402/QD-BTC 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 detailing the implementation of the Mineral Resources Tax Law (amended) and Decree No. 147/2006/ND-CP dated December 1, 2006, of the Government amending and supplementing certain articles of the aforementioned Decree No. 68/1998/ND-CP.
In effect

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