Circular No. 53/2024/TT-BTC revokes entirely Circular No. 164/2007/TT-BTC dated December 31, 2007, issued by the Minister of Finance guiding the establishment, management, and use of the Tobacco Cultivation and Processing Fund.

CIRCULAR

Repeals entirely Circular No. 164/2007/TT-BTC dated December 31, 2007, issued by the Minister of Finance guiding the establishment, management, and utilization of the Tobacco Planting and Processing Fund

Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents dated June 18, 2020;

Pursuant to the Law on Corporate Income Tax dated June 3, 2008, the Law Amending and Supplementing Certain Provisions of the Law on Corporate Income Tax dated June 19, 2013, and related implementing regulations; the Law Amending and Supplementing Certain Provisions of Several Tax Laws dated November 26, 2014, and related implementing regulations;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

Pursuant to Decree No. 154/2020/NĐ-CP dated December 31, 2020, issued by the Government amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP dated May 14, 2016, issued by the Government detailing certain provisions and measures for the implementation of the Law on Legislative Regulatory Documents;

Pursuant to Decree No. 67/2013/NĐ-CP dated June 27, 2013, issued by the Government detailing certain provisions and measures for the implementation of the Law on Prevention and Control of Harmful Effects of Tobacco regarding tobacco trade;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular to repeal Circular No. 164/2007/TT-BTC dated December 31, 2007, issued by the Minister of Finance guiding the establishment, management, and utilization of the Tobacco Planting and Processing Fund.

Article 1. Abolish the entire Circular

Repeals entirely Circular No. 164/2007/TT-BTC dated December 31, 2007, issued by the Minister of Finance guiding the establishment, management, and utilization of the Tobacco Planting and Processing Fund from the date Decree No. 67/2013/NĐ-CP dated June 27, 2013, issued by the Government comes into effect.

Article 2. Implementation clause

1. This Circular takes effect from September 10, 2024.

2. Heads of units under the Ministry and relevant agencies are responsible for implementing this Circular./.