Quyết định 376/QĐ-BTTTT năm 2011 đính chính Thông tư 06/2011/TT-BTTTT quy định về lập và quản lý chi phí đầu tư ứng dụng công nghệ thông tin do Bộ trưởng Bộ Thông tin và Truyền thông ban hành

DECISION

ON CORRECTION OF THE CIRCULAR NO.06/2011/TT-BTTTT DATED FEBRUARY 28, 2011 OF THE MINISTRY OF INFORMATION AND COMMUNICATIONS PROVIDING FOR ESTABLISHMENT AND MANAGEMENT OF INVESTMENT EXPENSES IN INFORMATION TECHNOLOGY APPLICATION

THE MINISTER OF INFORMATION AND COMMUNICATIONS

Pursuant to the Law on Promulgation of Legal Documents dated June 03, 2008;Pursuant to the Decree No.187/2007/ND-CP dated December 25, 2007 of the Government providing for functions, duties, powers and organizational structure of the Ministry of Information and Communications;Pursuant to the Decree No.104/2004/ND-CP dated March 23, 2004 of the Government on Official Gazette of the Socialist Republic of Vietnam;Pursuant to the Circular No.06/2011/TT-BTTTT dated February 28, 2011 of the Ministry of Information and Communications providing for establishment and management of investment expenses in information technology application;At the proposal of Director of Department of Planning- Finance,

DECIDES:

Article 1. The Circular No.06/2011/TT-BTTTT dated February 28, 2011 of the Ministry of Information and Communications providing for establishment and management of investment expenses in information technology application is corrected, specifically:

1. Correcting point b clause 1 Article 7 as follows:

“b) Collective expenses are calculated in percentage (%) on direct expenses as guided in the Table 3.2 Annex No.3 of this Circular;”

Now it is corrected into:

“b) Collective expenses are calculated in percentage (%) on expenses for employees as guided in the Table 3.2 Annex No.3 of this Circular;”.

2) Correcting noting part of Table 3.2 (provision on collective expense level, advance calculated tax-payable income) as follows:

“- Advance calculated collective expenses are calculated in percentage (%) on direct expenses;”

Now it is corrected into:

“-Advance calculated collective expenses are calculated in percentage (%) on expenses for employees;”

Article 2. This Decision takes effect since the signing date./.

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