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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 No. 38/2021/TT-BTC revokes Circular No. 21/2008/TT-BTC regarding guidance on methods and rates for fee collection, and rental prices for using national railway infrastructure. This document takes effect from July 15, 2021.

Document No.38/2021/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated13/06/2026
SectorFinance
FieldTax Policy
Issued date31/05/2021
Effective date15/07/2021
Expiry date—
StatusIn effect
✦ Smart summary

Circular No. 38/2021/TT-BTC revokes Circular No. 21/2008/TT-BTC regarding guidance on methods and rates for fee collection, and rental prices for using national railway infrastructure. This document takes effect from July 15, 2021.

Key points

  • which → must/not be done → with SPECIFIC AMOUNT/RATE/TIMEFRAME/CONDITION (if applicable), citing Article/Clause when available
  • which → must/not be done → with SPECIFIC AMOUNT/RATE/TIMEFRAME/CONDITION (if applicable), citing Article/Clause when available

🌐 Social impact of this document

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❓ Frequently asked questions

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Full text

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

Decision No. 38/2021/TT-BTC

Hanoi, on the 31 5th day of May 2021

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;

- Office of the General Secretary;
- National Assembly Office;
- Supreme People's Procuracy, Supreme People's Court;
- Central agencies of mass organizations;
- State Audit Agency;
- President’s Office;
- Ministries, ministerial-level agencies, and government agencies;
- Provincial People's Committees, Departments of Finance under centrally governed cities;
- Official Gazette;
- Government Electronic Portal;
- Department for Legal Normative Documents Inspection (Ministry of Justice);
- Units under the Ministry of Finance;
- Ministry of Finance's Electronic Portal;
- To be filed: VT, CST (CST5).
DIRECTED BY THE MINISTER
DEPUTY MINISTER

(Signature)
Vu Thi Mai
(Signed)



Vu Thi Mai

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↑ Basis & documents that affect this document
Based on 3
06/2017/QH14 Luật Đường sắt số 06/2017/QH14 Expired 80/2015/QH13 Luật Ban hành văn bản quy phạm pháp luật số 80/2015/QH13 Expired 87/2017/NĐ-CP Nghị định số 87/2017/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired
38/2021/TT-BTC
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.
In effect
↓ Documents affected by this document
Abolishes 1
21/2008/TT-BTC Thông tư số 21/2008/TT-BTC hướng dẫn phương thức và mức thu phí, giá thuê sử dụng kết cấu hạ tầng đường sắt quốc gia do Nhà nước đầu tư Expired

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