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”.

Article 2.- This Decision takes effect on the date of its signing.

The General Director of Taxation, the director of the Office and heads of units under the Ministry of Finance and concerned units shall implement this Decision.

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UNDER AUTHORIZATION BY THE MINISTER OF FINANCE
DIRECTOR OF THE OFFICE




Dinh Van Nha