Circular No. 38/2021/TT-BTC revokes Circular No. 21/2008/TT-BTC dated April 4, 2008, of the Minister of Finance guiding methods and rates for fee collection and rental prices for using national railway infrastructure invested by the State.

CIRCULAR

Repealing Circular No. 21/2008/TT-BTC dated April 4, 2008 guiding methods and rates for fees and rental prices for the use of national railway infrastructure

Pursuant to

Law on Legislative Activities

June 22, 2015; Pursuant to Railway Law

June 16, 2017; Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating functions, tasks, powers and organizational structure of the Ministry of Finance; At the proposal of the Director of the Tax Policy Department;

The Minister of Finance promulgates this Circular to repeal Circular No. 21/2008/TT-BTC dated April 4, 2008 guiding methods and rates for fees and rental prices for the use of national railway infrastructure.

Article 1.

Repeal

Circular No. 21/2008/TT-BTC dated April 4, 2008 of the Minister of Finance guiding methods and rates for fees and rental prices for the use of national railway infrastructure. Article 2. Implementation 1. This Circular takes effect from July 15, 2021.

2. The Director of the Tax Policy Department, Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals are responsible for implementing this Circular./.

DISTRIBUTION:

- Central Party Office and Departments;