Decree No. 148/2004/ND-CP of July 23, 2004 amending and supplementing clause 1, article 7 of the government’s decree no. 158/2003/ND-CP of december 10, 2003 which details the implementation of the value added tax law and the law amending and supplementing a number of articles of the value added tax law

Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to May 10, 1997 Value Added Tax (VAT) Law No. 02/1997/QH11 and June 17, 2003 Law No. 07/2003/QH11 Amending and Supplementing a Number of Articles of the VAT Law.
Issuing agency: 10/11/2008