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.
要点
- 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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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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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;
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- Office of the General Secretary; |
(Signature) |
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