Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Value-Added Tax and the Government’s Decrees No. 123/2008/ND-CP of December 8, 2008, and No. 121/2011/ND-CP of December 27, 2011

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	06/2012/TT-BTC	Signer:	Do Hoang Anh Tuan
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	11/01/2012	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE

Circular No. 06/2012/TT-BTC of January 11, 2012, guiding the implementation of a number of articles of the Law on Value-Added Tax and the Government’s Decrees No. 123/2008/ND-CP of December 8, 2008, and No. 121/2011/ND-CP of December 27, 2011

Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;

Pursuant to the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 121/2011/ND-CP of December 27, 2011, amending and supplementing a number of articles of the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance guides the implementation of value-added tax as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides taxable objects, non-taxable objects, taxpayers, tax bases and tax calculation methods, and credit and refund of value-added tax.

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Circular No. 06/2012/TT-BTC dated January 11, 2012 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Value-Added Tax and the Government’s Decrees No. 123/2008/ND-CP of December 8, 2008, and No. 121/2011/ND-CP of December 27, 2011

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