Quyết định 287-QĐ/CTN năm 1994 phê chuẩn Hiệp định tránh đánh thuế hai lần và ngăn ngừa việc trốn lậu thuế đối với đánh thuế vào thu nhập giữa nước cộng hoà xã hội chủ nghĩa Việt Nam và nước cộng hoà Hung-Ga-Ri do Chủ tịch nước ban hành

DECISION

TO RATIFY THE TREATY ON AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF EVASION OF INCOME TAX SIGNED BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND THE REPUBLIC OF HUNGARY

THE PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM

Proceeding from Articles 103 and 106 of the 1992 Constitution of the Socialist Republic of Vietnam;Pursuant to the Ordinance of the 17th of October, 1989, on the signing and implementing of international agreements by the Socialist Republic of Vietnam;At the proposal of the Government embodied in Note No. 6208/QHQT on the 7th of November, 1994,

DECIDES:

Article 1.- To ratify the Treaty between the Socialist Republic of Vietnam and the Republic of Hungary on Avoidance of Double Taxation and Prevention of Evasion of Income Tax signed in Budapest (Hungary) on the 26th of August, 1994, by Deputy Prime Minister Tran Duc Luong on mandate of the President.

Article 2.- The Minister for Foreign Affairs is responsible for arranging procedures of external relations concerning the ratification of this Treaty, and notifying the concerned agencies of the effective date of the Treaty.

Article 3.- The Prime Minister and the Director of the Office of the President are responsible for the implementation of this Decision.

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