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CIRCULAR No.23/1998/TT-BTC of February 20, 1998 of the Ministry of Finance guiding the classification and settlement of tax and budget remittance arrears. This Circular guides the classification and settlement of tax arrears and State budget remittances before 1996 (excluding export tax, import tax, surcharges, charges, fees, fines) which are delayed without any possibility of being remitted to the State budget due to objective reasons.- (Summary) |