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.

문서 번호38/2021/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Vũ Thị Mai — Thứ trưởng
업데이트13. 06. 2026
산업Finance
분야Tax Policy
발행일31. 05. 2021
발효일15. 07. 2021
효력 만료일
상태In effect
✦ 스마트 요약

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.

핵심 사항

  • 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

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전문

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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관계도

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

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