THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 115/2006/TT-BTC
Hanoi, December 29, 2006
 
CIRCULAR
AMENDING AND SUPPLEMENTING FINANCE MINISTRY’S CIRCULAR No. 132/2004/TT-BTC OF DECEMBER 30, 2004, GUIDING THE REGIME OF COLLECTION, REMITTANCE, MANAGEMENT AND USE OF CHARGES AND FEES FOR INDUSTRIAL PROPERTY
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of 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 implementation of the Ordinance on charges and fees;
The Ministry of Finance amends the Finance Minister’s Circular No. 132/2004/TT-BTC of December 30, 2004, guiding the regime of collection, remittance, management and use of charges and fees for industrial property, as follows:
1. To amend and supplement Items b and c, Point 3, Section III of Circular No. 132/2004/TT-BTC as follows:
“b/ Monthly, charge or fee-collecting agencies shall declare and carry out procedures to remit 65% of the charge and fee amount collected in the period into the state budget according to relevant section, type, clause, section and sub-section of the current state budget index.
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