Quyết định số 40/2005/QD-BTC On release of the List of legal documents issued by the Ministry of Finance that had lapsed, abrogated or replaced (<font color="red">Content Attached</font>)

MINISTRY OF FINANCE No. 40/2005/QD-BTC SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness­­­­­­­­­­­­­­­­­­­­­­­­­­­­ Hanoi dated 06 July 2005 MINISTER OF FINANCE - Pursuant to the Law on promulgation of legal documents dated 12 November 1996 and the Law on amendment of and addition to a number of articles of the law on promulgation of legal documents dated 6 December 2002; - Pursuant to the Decree No. 101/CP dated 3 September 1997 of the Government providing detail provisions for implementation of several articles of the Law on promulgation of legal documents; - Pursuant to the Decree No. 77/2003/ND-CP dated 01 July 2003 of the Government providing the functions, tasks, power and organizational structure of the Ministry of Finance; Considering the proposal of the Legal Departments, DECIDED: Article 1. Release the List of Legal documents issued by the Ministry of Finance that had lapsed from 31 December 2004, including 233 documents (Attachment). Article 2. This Decision shall be in full force 15 days from the date of publication in the Official Gazette. Article 3. Ministries, ministerial-level agencies, government agencies, people committees of centrally-run provinces, cities and organizations, unit under the Ministry of Finance shall take responsibility to implement this Decision./. MINISTER OF FINANCE Nguyen Sinh Hung (Signed & Stamped) THE LIST OF LEGAL DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE THAT HAD LAPSED FROM 31 DECEMBER 2004 (Attached to Decision No. 40/2005/QD-BTC dated 6 July 2005) (Extract) I. TAX DOMAIN No. Legislation Type Document No. Issuing Date Subject 1 Circular 28-TC/TCT 17/07/1992 Providing value level subject to exemption from import, export duties and regulation on management of imported and exported goods under forms of gifts and presents 2 Circular 52-TC/TCT 16/08/1997 Providing guidelines for implementation of agreements on avoidance of double taxation between Vietnam and other countries 3 Circular 53-TC/TCT 16/08/1997 Providing guidelines on regulation on collection, payment and management of fees for ensuring the order and safety of inland waterway transportation 4 Circular 95/1997/TT-BTC 29/12/1997 Providing guidelines on and explanation of the content of the Agreements on avoidance of double taxation signed between Vietnam and other countries and entered into effect in Vietnam 5 Circular 96/1997/TT-BTC 31/12/1997 Providing guideline on regulation on collection and payment of fees for granting operation licences for mineral activities 6 Circular 59/1998/TT-BTC 12/05/1998 Supplementing to the Circular No.