THE MINISTRY OF FINANCE 
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No: 274/QD-BTC

Hanoi, February 11, 2015

 

DECISION
PUBLISHING AMENDMENTS AND SUPPLEMENTS OF ADMINISTRATIVE PROCEDURES IN THE TAX MANAGEMENT UNDER THE MINISTRY OF FINANCE'S AUTHORITY
 

 

Pursuant to the Decree No. 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Decree No. 63/2010/ND-CP dated June 08, 2010 of the Government on controlling administrative procedures and the Decree No. 48/2013/ND-CP dated May 14, 2013 of the Government amending and supplementing a number of articles of the Decrees concerning control of administrative procedures ;

Pursuant to the Circular No. 103/2014/TT-BTC dated August 06, 2014 of the Ministry of Finance guiding the performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam;

At the proposal of the General Director of the General Department of Taxation and the Director of the Department of Legal Affairs of the Ministry of Finance,

DECIDES:

Article 1. Promulgated together with this Decision two administrative procedures amended, replaced in the tax management under the Ministry of Finance’s authority (attached Appendices).

Article 2. This Decision takes effect on October 01, 2014.

Article 3. The Chief of Office, the Director of the Legal Affairs Department of the Ministry of Finance, the General Director of the General Department of Taxation, the Director of IT and financial statistics and heads of relevant agencies shall implement this Decision.

For Minister

Deputy Minister

Do Hoang Anh Tuan

ADMINISTRATIVE PROCEDURES NEWLY PROMULGATED/AMENDED. SUPPLEMENTED OR REPLACED /CANCELLED UNDER THE MINISTRY OF FINANCE’S AUTHORITY

(Promulgated together with the Decision No. 274/QD-BTC dated February 11, 2015 of the Ministry of Finance)

Section I.

LIST OF ADMINISTRATIVE PROCEDURES

1. List of administrative procedures amended, replaced under the Ministry of Finance’s authority