Decision No. 3612/QD-BTC corrects Decision No. 82/2007/QD-BTC, removes Circular No. 115/2005/TT-BTC from the List of Subordinate Legal Normative Documents issued by the Ministry of Finance and jointly issued up to December 31, 2006.
핵심 사항
- The Ministry of Finance → removes Circular No. 115/2005/TT-BTC from the List of Subordinate Legal Normative Documents issued by the Ministry of Finance and jointly issued up to December 31, 2006.
🌐 이 문서의 사회적 영향
- Positive impact: Reduces the burden on organizations and individuals who no longer have to comply with the expired Circular.
- Negative impact: May cause difficulties in accessing and using information about the subordinate legal normative documents of the Ministry of Finance.
❓ 자주 묻는 질문
Which circular is removed?
Circular No. 115/2005/TT-BTC is removed from the List of Subordinate Legal Normative Documents issued by the Ministry of Finance and jointly issued up to December 31, 2006.
When does this Decision take effect?
This Decision takes effect from the date of signature.
Who is responsible for implementing this Decision?
The Heads of the Legal Department, the Director of the Ministry's Office, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision.
Does the removed circular still have legal force?
Circular No. 115/2005/TT-BTC has been without legal force since December 31, 2006 according to this Decision.
For which period does this Decision apply?
This Decision applies only to the period of the List of Subordinate Legal Normative Documents issued by the Ministry of Finance and jointly issued up to December 31, 2006.
전문
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MINISTRY OF FINANCE ----------- Number: 3612/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, November 14, 2007 |
Pursuant to …;
Regarding the correction of Decision No. 82/2007/QD-BTC
dated October 15, 2007, issued by the Minister of Finance
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THE MINISTER OF FINANCE
- On the basis of the Law on Legislative Regulatory Documents adopted on November 12, 1996 and the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents adopted on December 6, 2002;
- On the basis of Decree No. 104/2004/ND-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
- On the basis of Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Legal Department,
DECISION:
Article 1. Correcting errors in the editing process of Decision No. 82/2007/QD-BTC dated October 15, 2007, issued by the Minister of Finance regarding the publication of the List of legislative regulatory documents promulgated and jointly promulgated by the Ministry of Finance up to December 31, 2006 which have now expired (published in Official Gazette Nos. 744+745 on October 28, 2007) as follows:
Removing Circular No. 115/2005/TT-BTC dated December 16, 2005 of the Ministry of Finance guiding the implementation of Decree No. 156/2005/ND-CP dated December 15, 2005 of the Government amending and supplementing decrees detailing the Special Consumption Tax Law and the Value Added Tax Law listed at item number 38, Section I, Tax Field, List I attached to Decision No. 82/2007/QD-BTC from the List of legislative regulatory documents promulgated by the Ministry of Finance within its authority up to December 31, 2006 which have now expired.
Article 2. This Decision takes effect from the date of signature.
The Heads of the Legal Department, the Office of the Ministry, the Heads of units under the Ministry of Finance, and related units shall be responsible for implementing this Decision.
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Place of Receipt: - VPCP; National Assembly Office, President's Office; - THE SECRETARIAT OF THE PARTY CENTRAL COMMITTEE AND ITS BODIES; - Ministries, ministerial-level agencies, agencies under the Government; State Audit Office; - People's Councils, People's Committees, Department of Finance; State Treasury of provinces and centrally governed cities; - Supreme People's Court, Supreme People's Procuracy; - Central agencies of mass organizations; - Organizations and units under the Ministry; - State Treasury Inspection Bureau (Ministry of Finance); Official Gazette; - Government Portal; Ministry of Finance Portal; - To be filed: VT, PC. |
TUQ. MINISTER DIRECTOR OF THE OFFICE (Signed) Nguyen Duc Chi |
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