Thông tư 140/2015/TT-BTC

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO THE MINISTRY OF FINANCE’S CIRCULAR No. 124/2011/TT-BTC DATED AUGUST 31, 2011 PROVIDING GUIDANCE ON REGISTRATION FEE

Pursuant to the Law on Tax administration and governmental decrees detailing the implementation of the Law on Tax administration;

Pursuant to the Ordinance on Fees and Charges;

Pursuant to the Government’s Decree No. 45/2011/NĐ-CP dated June 17, 2011 on registration fee;

Pursuant to the Government’s Decree No. 23/2013/NĐ-CP dated March 25, 2013 on amendments and supplements to the Government’s Decree No. 45/2011/NĐ-CP;

Pursuant to the Prime Minister's Decision No. 13/2015/QĐ-TTg dated May 05, 2015 on incentive mechanisms and policies for development of public transport bus services;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;;

At the request of Director of the General Department of Taxation;

The Minister of Finance promulgates the Circular on amendments and supplements to the Ministry of Finance’s Circular No. 124/2011/TT-BTC dated August 31, 2011 providing guidance on registration fee as follows:

Article 1. Adding Clause 7 to Article 8 of the Circular No. 124/2011/TT-BTC dated August 31, 2011 as follows:

“7. Clean-energy operated public transport buses are exempt from registration fee.

Clean-energy operated buses exempt from registration fee are buses that use LP gas, natural gas, power as alternative to petroleum, oil meeting technical standards as prescribed by the Ministry of Transport.”

Article 2. Effect

1. This Circular takes effect since October 20, 2015.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for study and instructions. /.