Quyết định 118/2008/QD-BTC

DECISION

AMENDING AND SUPPLEMENTING THE MINISTER OF FINANCE’S DECISION No. 73/2006/QD-BTC OF DECEMBER 18, 2006 PROVIDING THE REGIME FOR COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CUSTOMS CHARGES AND FEES

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;

Pursuant to the Government’s Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees;

Pursuant to the Government’s 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;

Upon the request of the Director of the Tax Policy Department,

DECIDES:

Article 1. To add the following paragraph to the end of Article 4 of the Minister of Finance’s Decision No. 73/2006/QD-BTC of December 18, 2006, providing the regime for collection, remittance, management and use of customs charges and fees:

“The General Department of Customs is allowed to use charge and fee receipts with face values issued together with the Minister of Finance ’s Decision No.85/2005/QD-BTC of November 30, 2005, on printing, issuance and use of charge and fee collection vouchers for the charge and fee collection prescribed in this Decision.”

Article 2. This Decision takes effect 15 days after its publication in “CONG BAO.”

Article 3. The General Department of Customs, organizations and individuals being subjects to customs charge and fee and concerned agencies shall be responsible for implementing this Decision.-