THE MINISTRY OF FINANCE
Circular No. 140/2015/TT-BTC dated September 03, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 124/2011/TT-BTC dated August 31, 2011 of the Ministry of Finance guiding registration fee
Pursuant to the Law on Tax administration and governmental decrees detailing the implementation of the Law on Tax administration;
Pursuant to the Ordinance on Fees and Charges;
Pursuant to the Government’s Decree No. 45/2011/ND-CP dated June 17, 2011 on registration fee;
Pursuant to the Government’s Decree No. 23/2013/ND-CP dated March 25, 2013 on amendments and supplements to the Government’s Decree No. 45/2011/ND-CP;
Pursuant to the Prime Minister's Decision No. 13/2015/QD-TTg dated May 05, 2015 on incentive mechanisms and policies for development of public transport bus services;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;;
At the request of Director of the General Department of Taxation;
The Minister of Finance promulgates the Circular on amendments and supplements to the Ministry of Finance’s Circular No. 124/2011/TT-BTC dated August 31, 2011 providing guidance on registration fee as follows:
Article 1. To add Clause 7 to Article 8 of the Circular No. 124/2011/TT-BTC dated August 31, 2011 as follows:
“7. Clean-energy operated public transport buses are exempt from registration fee.
Clean-energy operated buses exempt from registration fee are buses that use LP gas, natural gas, power as alternative to petroleum, oil meeting technical standards as prescribed by the Ministry of Transport.”
Article 2. Implementation effect
1. This Circular takes effect on October 20, 2015.
2. Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance for study and instructions. /.
For the Minister
The Deputy Minister
Do Hoang Anh Tuan