(Adopted at the 95th ordinary meeting of the People's Government of Northern Province on 9 October 2011 by Decree No. [2011] No. 10 of the Northern Province of the River 20 October 2011)

The second amendment reads as follows: “If the units and individuals that pay value-added taxes, consumption taxes, operating taxes, taxpayers for urban maintenance”.

The words “product taxes, value-added taxes, operating taxes” were amended to “addressed tax, consumption taxes, operating taxes”.

Article 3, paragraph 2, was amended to read: “The import products for the purchase of value-added taxes for customs and consumer taxes are not charged with urban maintenance taxes”.

Delete paragraph 3.

Article IV amends as follows: “The tax rate for urban maintenance is determined by the location of the taxpayer according to the administrative area. The taxpayer's location refers to units and individuals that pay value tax, consumer taxes, operating taxes.

Taxation for the maintenance of cities entrusted with the collection, deduction and surrender of their contributions is applicable to the rates of commissioning, distributing and receiving the seat of the escrowing unit.”

Delete article 5, paragraph 1.

Article 6 has been amended to read: “The city maintenance tax is included in the management of all levels of financial budget, to guarantee the maintenance of utilities and public facilities for cities, and urban maintenance taxes are exclusively used in the maintenance of communes (communes). Specific use is arranged by the municipalities, districts (markets). Individually needed to be used by provincial mediators to be developed by the provincial fiscal sector; municipalities in each area need to be used by internal mediators, by the establishment of the district's stewards and by the provincial financial sector.

Delete Article 7.

Article 8 was replaced with Article 7, and the term “intervention” was amended to “local tax authorities”.

Article 9 was deleted.

Articles 10, 10 should be replaced with Article 8 and delete “[t]he annual payment of product taxes, value-added taxes, operating taxes, including those paid for a nine-year term, shall be taxed in the previous year, in addition to the taxation of the escrowded market and the collection, deduction and collection of dried taxes, the tax shall be taxed in order to supplement the tax on urban maintenance”.

The order of the relevant provisions of this rule is adjusted accordingly, in accordance with the above amendments. In addition, individual languages were revised.