Decision No. 62/2008/QD-BTC dated August 01, 2008 of the Ministry of Finance annulling Point 8, Section III, Part C of the Finance Ministry’s Circular No. 134/2007/TT-BTC dated November 23, 2007

DECISION

ANNULLING POINT 8, SECTION III, PART C OF THE FINANCE MINISTRY’S CIRCULAR No. 134/2007/TT-BTC OF NOVEMBER 23, 2007

Pursuant to Law No. 09/2003/QH11 on Business Income Tax;
Pursuant to the Government’s Decree No. 24/2007/ND-CP of February 14, 2007, detailing the implementation of the Law on Business Income Tax;
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 Ministry of Finance;
Pursuant to the Government’s Decree No. 161/2005/ND-CP of December 27, 2005, detailing and guiding the implementation of a number of articles of the Law on Promulgation of Legal Documents and the Law Amending a Number of Articles of the Law on Promulgation of Legal Documents;
At the proposal of the General Director of Taxation,

DECIDES:

Article 1.- To annul Point 8, Section III, Part C of the Finance Ministry’s Circular No. 134/2007/TT-BTC of November 23, 2007, guiding the implementation of the Government’s Decree No. 24/2007/ND-CP of February 14, 2007, detailing the implementation of the Law on Business Income Tax.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO” and applies from tax year of 2007.