Chương 8 Luật Thuế tiêu thụ đặc biệt 1998: Điều khoản thi hành

Chapter VIII

IMPLEMENTATION PROVISIONS

Article 26.- This Law takes effect from January 1st, 1999.

This Law replaces the Law on Special Consumption Tax of June 30, 1990, the Law on the Amendments and Supplements to a Number of Articles of the Law on Special Consumption Tax of July 5, 1993, and the Law on the Amendments and Supplements to a Number of Articles of the Law on Special Consumption Tax of October 28, 1995.

To annul the stipulations on special consumption tax in other legal documents as from the effective date of this Law.

The settlement of all remaining problems relating to tax, tax final settlement, tax exemption and reduction and the handling of special consumption tax violations before January 1st, 1999 shall comply with relevant stipulations of the Law on Special Consumption Tax, the Laws on the Amendments and Supplements to a Number of Articles of the Law on Special Consumption Tax and the stipulations on special consumption tax in other legal documents.

Article 27.- In cases where an international agreement which the Socialist Republic of Vietnam has signed or acceded to contains provision(s) different from those of this Law, the special consumption tax shall be applied in accordance with the provision(s) of such international agreement.

Article 28.- The Government shall stipulate in detail and guide the implementation of this Law.

This Law was passed by the Xth National Assembly of the Socialist Republic of Vietnam, on May 20, 1998 at its 3^rd session.

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