Decision 43/2006/QĐ-BTC

Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Tax and Export Tax and in furtherance of commitments in the Vietnam-US Bilateral Trade Agreement, which was approved by the Xth National Assembly of the Socialist Republic of Vietnam at its 10th session under Resolution No. 48/2001/QH10 of November 28, 2001;

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

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 Prime Minister's directing opinions in Official Letter No. 1162/TTg-KTTH of July 26, 2006, on abolition of the localization rate-based tax policy;

At the proposal of the director of the Tax Policy Department,