Headlines 16/10/2021 17:22 CH

From January 1, 2021, a lot of Circulars on tax administration to become defunct

Quý Tân

On September 29, 2021, the Minister of Finance issues the Circular No. 80/2021/TT-BTC providing instructions about implementation of the Law on Tax Administration and the Decree No. 126/2020/NĐ-CP elaborating on several articles of the Law on Tax Administration.

According to this Circular, as from the effective date of the Circular No. 80/2021/TT-BTC a massive number of Circulars on tax administration will be repealed, including:

- Circular No. 156/2013/TT-BTC dated November 6, 2013 providing guidance on the Law on Tax Administration; the Law on Amendments to the Law on Tax Administration and the Decree No. 83/2013/NĐ-CP dated July 22, 2013.

- Circular No. 99/2016/TT-BTC dated June 29, 2016 providing guidance on management of value added tax refund.

- Circular No. 31/2017/TT-BTC dated April 18, 2017 amending the Circular No. 99/2016/TT-BTC providing guidance on management of value added tax refund.

- Circular No. 208/2015/TT-BTC dated December 28, 2015 on operations of the Tax Advisory Council of communes or towns.

- Circular No. 71/2010/TT-BTC dated May 7, 2010 providing guidance on tax assessment for automobile and motorbike traders that write the prices of automobiles and motorbikes on invoices issued to consumers lower than normal market prices.

- Circular No. 06/2017/TT-BTC dated January 20, 2017 on amendments to clause 1 of Article 34a in the Circular No.156/2013/TT-BTC dated November 6, 2013.

- Circular No. 79/2017/TT-BTC dated August 1, 2017 on amendments to b1 of b of clause 4 of Article 48 in the Circular No.156/2013/TT-BTC dated November 6, 2013.

Circular No. 80/2021/TT-BTC is entering into force as of January 1, 2022.

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