Nội dung toàn văn Decision No. 80/2008/QD-BTC of September 22, 2008, repealing points b and d, clause 5.2, section II of the Ministry of Finance’s Circular No.45/2007/TT-BTC of May 7, 2007
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THE
MINISTER OF FINANCE |
SOCIALIST
REPUBLIC OF VIET NAM |
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No. 80/2008/QD-BTC |
Hanoi, September 22, 2008 |
DECISION
REPEALING POINTS B AND D, CLAUSE 5.2, SECTION II OF THE MINISTRY OF FINANCE’S CIRCULAR No.45/2007/TT-BTC OF MAY 7, 2007
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law
No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to June 29, 2001 Law No. 29/2001/QH10, Amending and Supplementing
a Number of Articles of the Customs Law;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005,
detailing the implementation of the Law on Import Tax and Export Tax; and
Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles
of the Customs Law regarding customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 161/2005/ND-CP of December 27, 2005,
detailing and guiding the implementation of a number of articles of the Law on
Promulgation of Legal Documents and the Law Amending and Supplementing a Number
of Articles of the Law on Promulgation of Legal Documents;
At the proposals of the Director General of General Department of Customs and the Director of the Tax Policy Department,
DECIDES:
Article 1.- To repeal Points b and d, Clause 5.2, Section II of the Minister of Finance’s Circular No. 45/2007/TT-BTC of May 7, 2007, guiding the application of particularly preferential import tax rates.
Article 2.- This Decision takes effect 15 days after its publication in the Gazette.
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FOR
THE MINISTER OF FINANCE |
