DECISION

REPEALING POINTS B AND D, CLAUSE 5.2, SECTION II OF THE MINISTRY OF FINANCE’S CIRCULAR No.45/2007/TT-BTC OF MAY 7, 2007

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to June 29, 2001 Law No. 29/2001/QH10,  Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax; and Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures, inspection and supervision;
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 and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;

At the proposals of the Director General of General Department of Customs and the Director of the Tax Policy Department,

DECIDES:

Article 1.- To repeal Points b and d, Clause 5.2, Section II of the Minister of Finance’s Circular No. 45/2007/TT-BTC of May 7, 2007,  guiding the application of particularly preferential import tax rates.

Article 2.- This Decision takes effect 15 days after its publication in the Gazette.

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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan