THE MINISTRY OF FINANCE
 -------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
No. 2402/QD-BTC
Hanoi, July 18, 2007
 
DECISION
CORRECTING THE FINANCE MINISTRY’S CIRCULAR No. 42/2007/TT-BTC OF APRIL 27, 2007, GUIDING THE IMPLEMTATION OF THE GOVERNMENT’S DECREE No. 68/1998/ND-CP OF SEPTEMBER 3, 1998, DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON NATURAL RESOURCE TAX (AMENDED) AND THE GOVERNMENT’S DECREE No. 147/2006/ND-CP OF DECEMBER 1, 2006, AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE No. 68/1998/ND-CP
THE MINISTER OF FINANCE
Pursuant to the November 12, 1996 Law on the Promulgation of Legal Documents and the December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;
Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on the Official Gazette of the Socialist Republic of Vietnam;
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 Finance Ministry;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.- To correct an error in the example at Point 3, Section I, Part II of the Finance Ministry’s Circular No. 42/2007/TT-BTC of April 27, 2007, guiding the implementation of the Government’s Decree No. 68/1998/ND-CP of September 3, 1998, detailing the implementation of the Ordinance on Natural Resources Tax (amended) and the Government’s Decree No. 147/2006/ND-CP of December 1, 2006, amending and supplementing a number of articles of Decree No. 68/1998/ND-CP as follows: To amend the phrase “Example 1” into the word “Example”.
Click Download to see full text