This decision of the Ministry of Finance corrects one point in Circular No. 152/2011/TT-BTC guiding the implementation of Decree No. 67/2011/NĐ-CP related to the Law on Environmental Protection Tax, specifically amending the code at Point 2.3 of Article 7.
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- The Ministry of Finance corrects the content at Point 2.3, Clause 2, Article 7 of Circular No. 152/2011/TT-BTC dated November 11, 2011.
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MINISTRY OF FINANCE ---------- Number: 3151/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness -------------------------------------- Hanoi, December 28, 2011 |
Pursuant to …;
Regarding the correction of Circular No. 152/2011/TT-BTC dated November 11, 2011of the Ministry of Finance guiding the implementation of Decree No. 67/2011/NĐ-CPdated August 8, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Environmental Protection Tax
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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. Correcting the content at Point 2.3, Clause 2, Article 7, 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 as follows:
At Point 2.3, Clause 2, Article 7, Circular No. 152/2011/TT-BTC dated November 11, 2011
It was printed as: "2.3.4... ".
Amended to read: "2.3.3... ".
Article 2. This Decision takes effect from the date of signature. /./
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Place of Receipt: - Prime Minister, Deputy Prime Ministers; - Central Party Office and Party Committees; - National Assembly's Office; - President's Office; - Supreme People's Procuracy; - Central Steering Committee for Anti-Corruption Office; - Supreme People's Court; - State Audit Office; - Ministries, ministerial-level agencies, government agencies, - Central Agencies of Mass Organizations; - People's Councils, People's Committees, Departments of Finance, Tax Departments, State Treasury of provinces and centrally-administered cities; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Ministry of Finance website; - Website of the State Revenue General Department; - Units under the Ministry of Finance; - To be filed: VP, GDT (VT, CS). |
TUQ. MINISTER DIRECTOR OF THE OFFICE (signed) Nguyen Duc Chi |
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