Decision No. 62/2008/QD-BTC of the Ministry of Finance abolishes Point 8, Section III, Part C of Circular No. 134/2007/TT-BTC guiding the implementation of the Decree on corporate income tax. The Decision takes effect from the date of publication in the Official Gazette and applies to the tax period starting from 2007.
Key points
- Abolish Point 8, Section III, Part C of Circular No. 134/2007/TT-BTC of the Ministry of Finance.
- The Decision takes effect from the date of publication in the Official Gazette and applies to the tax period starting from 2007.
🌐 Social impact of this document
- Enterprises are no longer bound by the abolished provisions, facilitating compliance with tax laws.
- Individuals and enterprises will not have to comply with the provisions that are no longer in effect.
❓ Frequently asked questions
When does this Decision take effect?
The Decision takes effect from the date of publication in the Official Gazette and applies to the tax period starting from 2007.
Which point of Circular No. 134/2007/TT-BTC is abolished?
Point 8, Section III, Part C of Circular No. 134/2007/TT-BTC is abolished.
For which tax period does this Decision apply?
The Decision applies to the tax period starting from 2007.
If an enterprise has complied with the abolished provisions, will it be affected?
No, enterprises will not be affected by the abolition of these provisions.
Full text
Pursuant to …;
Regarding the abolition of Point 8, Section III, Part C of Circular No. 134/2007/TT-BTC
dated November 23, 2007, issued by the Ministry of Finance
_____________________
THE MINISTER OF FINANCE
Pursuant to the Enterprise Income Tax Law No. 09/2003/QH11;
Pursuant to Decree No. 24/2007/NĐ-CP dated February 14, 2007, promulgated by the Government, detailing the implementation of the Enterprise Income Tax Law;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003, promulgated by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 161/2005/NĐ-CP dated December 27, 2005, promulgated by the Government, detailing and guiding the implementation of certain provisions of the Law on Legislative Regulatory Documents and the Law Amending Certain Provisions of the Law on Legislative Regulatory Documents;
Based on the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1. Abolish Point 8, Section III, Part C of Circular No. 134/2007/TT-BTC dated November 23, 2007, issued by the Ministry of Finance, guiding the implementation of Decree No. 24/2007/NĐ-CP dated February 14, 2007, promulgated by the Government, detailing the implementation of the Enterprise Income Tax Law.
Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall apply to tax periods starting from 2007./.
DEPUTY MINISTER
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