Circular No. 69/2009/TT-BTC guiding the supplementation of the state budget directory

✦ 智能摘要

Circular No. 69/2009/TT-BTC supplements the state budget directory on petroleum fees, paraffin oil fees, and lubricating oil fees. This Circular takes effect 45 days from the date of signature and applies to fees arising from January 9, 2009.

要点

Sub-item 2103 'Petroleum fee' is supplemented into Item 2100 of the state budget
Sub-item 2104 'Paraffin oil fee' is supplemented into Item 2100 of the state budget
Sub-item 2105 'Lubricating oil fee' is supplemented into Item 2100 of the state budget
This Circular takes effect 45 days from the date of signature and applies to fees arising from January 9, 2009
The Ministry of Finance will review and provide specific guidance when there are difficulties during implementation

🌐 本文件的社会影响

Enterprises engaged in the business of petroleum, paraffin oil, and lubricating oil must comply with the new fee regulations
Citizens using these types of oils may encounter difficulties in understanding and applying the new regulations

❓ 常见问题

Which item of the state budget does the sub-item 'Petroleum fee' get supplemented into?

The sub-item 'Petroleum fee' is supplemented into Sub-item 2103 of Item 2100 of the state budget.

When does this Circular take effect?

This Circular takes effect 45 days from the date of signature and applies to fees arising from January 9, 2009.

What should enterprises engaged in the business of petroleum, paraffin oil, and lubricating oil do?

Enterprises need to comply with the new fee regulations supplemented into Item 2100 of the state budget.

Are citizens affected by this Circular?

Citizens using these types of oils may encounter difficulties in understanding and applying the new regulations.

What should be done if there are difficulties in implementing this Circular?

If there are difficulties, enterprises need to promptly report to the Ministry of Finance for review and specific guidance.

全文

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence – Freedom – Happiness

Number: 69/2009/TT-BTC

Hanoi, April 3, 2009

CIRCULAR

Supplementing the State Budget Catalogue

______________________

Pursuant to the Law on State Budget No. 02/2002/QH11 dated December 16, 2002;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 03/2009/QĐ-TTg dated January 9, 2009 of the Prime Minister adjusting the gasoline and diesel oil fee rates.

The Ministry of Finance supplements the State Budget Catalogue issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Ministry of Finance as follows:

Article 1. Supplementing Sub-item 2100 "Gasoline and diesel oil fees":

1. Sub-item 2103 "Diesel oil fees";

2. Sub-item 2104 "Kerosene fees";

3. Sub-item 2105 "Lubricating oil fees";

Article 2. Implementation

This Circular takes effect 45 days from the date of signature and applies to all fees for diesel oil, kerosene, and lubricating oil arising from January 9, 2009 onwards. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for consideration and specific guidance./.

DEPUTY MINISTER
DEPUTY MINISTER

(Signed)

Nguyen Cong Nghiep