Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance on amending, supplementing some articles of the Circular No.110/2015/TT-BTC dated 28 July 2015 of the Ministry of Finance, giving instructions on the electronic transactions in the tax field

CIRCULAR

On amending, supplementing some articles of the Circular No.110/2015/TT-BTC dated 28 July 2015 of the Ministry of Finance, giving instructions on the electronic transactions in the tax field

Pursuant to the Law on Tax Management No.78/2006/QH11 dated November 29, 2006; Law amending and supplementing a number of articles of the Law on Tax Management No.21/2012/QH12 dated January 20, 2012; The Law on amending and supplementing a number of articles of the Law on Tax Management No.71/2014/QH13 dated November 26, 2014; The Law on amending and supplementing a number of articles of the Law on Tax Management No.106/2016/QH13 of June 06 4/2016 and its guiding documents for implementation;

Pursuant to the Government s Decree No.165/2018/ND-CP dated December 24, 2018, defining the electronic transactions in financial activities;

Pursuant to the Government s Decree No.130/2018/ND-CP of September 27, 2018, detailing the implementation of the Law on Electronic Transactions on digital signatures and digital signature authentication services;

Pursuant to the Government’s Decree No.87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance:

At the request of the Director of the General Department of Taxation;

The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of articles of Circular No.110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance guiding electronic transactions in the tax field as follows:

Article 1. To amend and supplement a number of Articles in the Ministry of Finance s Circular No.110/2015/TT-BTC dated July 28, 2015, guiding electronic transactions in the tax field (Circular No. 110/2015/TT-BTC) as follows:

1. To amend Clauses 4, 6 and 7 of Article 3 as follows:

“4.Electronic tax transaction accountis the name and password logged into the General Department of Taxation’s web portal granted by the tax authorities to the tax payers to perform electronic tax transactions and look up electronic document.

The electronic tax transaction account consists of 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is granted by the tax authorities to the tax payers after the tax payers have registered transactions with the tax authorities as prescribed in Article 15 of this Circular. The secondary account is registered by the tax payers through the main account to decentralize the implementation of each service”.

6.Organizations providing value-added services on electronic transactions in the tax field (hereinafter referred to as T-VAN service provision organizations)are intermediaries under the provisions of the Law on electronic transactions and accepted by the General Department of Taxation to connect with the General Department of Taxation’s web portal to provide representative services (in part or in whole) for the taxpayers to send, receive, store and recover electronic documents; support the creation and processing of electronic documents; certify the performance of electronic transactions between the taxpayers and tax authorities”.

2. Clause 8, Clause 9 Article 3 is amended into Clause 7, Clause 8.

3. To amend Clause 3, Article 7 as follows:

“3. Electronic documents prescribed in this Circular are valid like documents, documents, notices and paper documents. Electronic documents are as valid as original if they are made by one of the methods specified in Article 5 of the Government s Decree No.165/2018/ND-CP dated December 26, 2018 on electronic transactions in financial activities (hereinafter referred to as Decree No.165/2018/ND-CP).

Electronic documents are amended in accordance with Article 8 of Decree No.165/2018/ND-CP.

Electronic documents can be converted into paper documents and vice versa in accordance with the Law on Electronic Transactions and Decree No.165/2018/ND-CP”.

4. To amend Article 8 as follows:

“Article 8. Time to submit electronic tax documents and make tax electronic payment

1. The taxpayers may conduct electronic transactions in the tax field 24 hours a day and 7 days a week, including weekends, holidays and New Year holidays.

2. The time for authentication of electronic tax document submission is the ground for tax authorities to calculate the time for submission of tax documents and handle acts of delayed submission or acts of failing to submit tax documents of the taxpayers; or calculating the time to process electronic tax documents in accordance with the Law on Tax Management, documents guiding the implementation and the provisions of this Circular. The time for certification of electronic tax filing is determined as follows:

a) For electronic tax registration documents: is the date written on the notice of receipt of electronic tax registration documents sent by tax authorities to the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations (according to form No.01-1/TB-TĐT enclosed with this Circular).

b) For electronic return: is the date written on the notice of receipt of electronic tax registration documents sent by the tax authorities to the tax payers via the General Department of Taxation’s web portal or T-VAN service provision organizations (according to form No.01-2/TB-TĐT enclosed with this Circular).

c) For electronic tax payment documents: is the date written on the tax authorities notices of receipt of electronic tax payment documents sent to the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations (according to the form No.01-1/TB-TĐT enclosed with this Circular).

d) For electronic tax refund documents: is the date written on the notice of receipt of electronic tax refund documents of tax authorities sent to the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations (according to form No.01-2/TB-TĐT enclosed with this Circular).

3. The date of electronic tax payment is determined in accordance with Clause 1, Article 3 of the Ministry of Finance s Circular No.84/2016/TT-BTC dated June 17, 2016, guiding the procedures of state budget collection and payment for taxes and domestic revenues (hereinafter referred to as Circular No.84/2016/TT-BTC).

The tax authorities or T-VAN service provision organizations shall send notices of confirmation of electronic tax payment (prepared according to form No.05/TB-TĐT enclosed with this Circular) to the taxpayers within 15 minutes after receiving the notice from the bank confirming the successful electronic tax payment or the reason for electronic tax payment failure, except for the case of electronic tax payment via electronic payment form of the banks as prescribed in Clause 2, Article 24 of this Circular”.

5. To amend Clause 3, Article 9 as follows:

“3. In case of errors caused by the General Department of Taxation s web portal on the last day of the time limit for submission of tax documents and tax payment:

a) The General Department of Taxation is responsible for announcing the time of system failure or the time the system resumes operation (according to form 02/TB-TĐT enclosed with this Circular) on the website (www.gdt.gov.vn) and the General Department of Taxation’s web portal.

b) The taxpayers submit electronic tax documents and tax payment documents on the day succeeding the date the website of the General Department of Taxation continues to operate, except for the cases in Item c of this Article. Tax documents, electronic documents submitted during this time are considered to be submitted timely

c) The taxpayers are required to submit paper documents directly to tax authorities or by post, and pay taxes directly at the State Treasury and banks; tax authorities, State Treasuries or banks shall receive and carry out procedures for the taxpayers according to regulations”.

6. To amend Clauses 1 and 3, Article 15 as follows:

“1. The taxpayers access the General Department of Taxation’s web portal to register transactions with tax authorities electronically (according to form No.01/DK-TĐT enclosed with this Circular), sign electronically and send to the General Department of Taxation’s web portal. Only after being notified by the tax authorities of the acceptance of granting electronic transaction account according to the provisions of this Article or Article 32 of this Circular, may the taxpayers make electronic transactions with tax authorities according to regulations (except cases of tax registration for the first time as prescribed in Article 19 of this Circular).

The taxpayers are granted a main account to fully conduct electronic transactions with tax authorities as prescribed in Clause 1 Article 1 of this Circular, except for the provisions of Clause 2 of this Article. The taxpayers are allowed to use their main accounts to register one or more sub-accounts through the functions on the General Department of Taxation’s web portal to conduct electronic tax transactions with tax authorities.

The General Department of Taxation’s web portal sends a notice (prepared according to form No.03/TB-TĐT enclosed with this Circular) to the registered email address or phone number of the taxpayers within 15 minutes upon receipt of electronic registration documents for the taxpayers.

In case of acceptance, the General Department of Taxation’s web portal sends information about electronic tax transaction account to the taxpayers.

In case of non-acceptance, the taxpayers shall base on reasons of disapproval of tax authorities at notices (prepared according to form No.03/TB-TĐT enclosed with this Circular) to complete registration and signing information, electronically sign and send to the General Department of Taxation’s web portal or contact the direct supervisory tax authorities for guidance and assistance”.

“3. For individuals who have a tax code and use an electronic transaction authentication code, the electronic transaction registration with the tax authorities shall be implemented as follows:

a) In case of arising the tax obligation or periodic tax payment, the tax payers access the General Department of Taxation’s web portal and register transactions as prescribed in Clause 1 and Clause 2 of this Article.

The taxpayers come to any tax agency to present their identity card or passport or citizen identity card to receive and activate the electronic tax transaction account.

b) In case of arising obligations of return or tax payment upon each time of arising, the taxpayers shall make electronic transaction registration for each time at the same time as the time for submitting return return”.

7. To amend Clause 1, Article 18 as follows:

“1. Electronic tax registration means the taxpayers (except the taxpayers who submit tax registration together with enterprise registration, cooperative registration, business registration) submit documents and receive tax registration results (except for case of receiving a result as a tax registration certificate or tax identification number notice) via the General Department of Taxation’s web portal or a T-VAN service  provision organization.

 In case of tax registration for the firs time, the taxpayers shall submit documents and receive tax registration results according to the provisions of Article 19 of this Circular”.

8. To amend Article 19 as follows:

“Article 19. Tax registration for the firs time

1. The taxpayers who are newly established or start to incur obligations to the state budget may access the General Department of Taxation’s web portal to make tax return and tax registration documents for the first time as prescribed in Circular No.95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding the tax registration (hereinafter referred to as Circular No.95/2016/TT-BTC).

2. The General Department of Taxation’s web portal shall receive, compare information and send the notice of receipt of electronic tax registration documents (prepared according to form No.01-1/TB-TĐT enclosed with this Circular) to the taxpayers within 15 minutes of receipt of tax registration documents into the taxpayers email addresses or phone numbers registered with tax authorities. The notices shall specify time and location of result giving, and also request the taxpayers to bring paper documents to tax offices.

3. If the tax registration documents are eligible for issuance and the tax ID as prescribed, the tax authorities shall handle them in accordance with Circular No.95/2016/TT-BTC.

The tax payers submit paper documents for tax registration at the head office of the tax authorities, which is shown in the notification of electronic tax registration.

Tax authorities shall immediately compare paper registration documents with those received through the General Department of Taxation s web portal. If the paper application for tax registration matches the electronic tax registration application, the tax authorities shall give the tax registration results to the tax payers. In case the paper documents for tax registration do not match the electronic documents and the information on the paper documents is complete and accurate, the tax authorities shall handle the paper documents and give the results of tax registration to the taxpayers. In case the information on the paper documents is incomplete or inaccurate, the tax authorities shall guide the tax payers to amend and supplement information and re-submit other paper tax registration documents.

30 days after the deadline for giving paying tax registration results since the date stated in the notice of receipt of electronic tax registration documents, the taxpayers fail to come to tax authorities or come to the tax authorities but without written document stating the reasons, the submitted electronic tax registration documents are no longer valid.

4. In case tax registration documents are not eligible for granting tax identification numbers according to regulations, within 2 (two) working days of receiving documents from the date of the notice of receipt of electronic tax registration documents, the tax authorities send notices of disapproval of tax registration documents (prepared according to form No.01-2/TB-TĐT enclosed with this Circular) to the taxpayers via the General Department of Taxation’s web portal.

The taxpayers are responsible for sending other electronic tax registration documents via the General Department of Taxation s electronic information portal or submitting paper documents at the head office of the direct supervisory tax authorities to replace the erroneous documents sent to the tax authorities”.

9. To amend and supplement Article 20 as follows:

“Article 20. To register changes in tax registration information, suspension of business, invalidation of tax ID and other tax registration procedures

1. In case the taxpayers change tax registration information, suspend business, invalidate tax identification numbers and other tax registration procedures as prescribed in Circular No.95/2016/TT- BTC (such as registration for issuance of the deducted tax ID, payment made on behalf of, recovery of tax identification numbers, recovery after suspension of business before the deadline), the taxpayers shall use electronic tax transaction accounts to access the Portal Electronic information of the General Department of Taxation or T-VAN service provision organizations, declare information on the corresponding records, electronically sign and send to the tax authorities.

2. The General Department of Taxation’s web portal or the T-VAN service provision organization receives, checks and sends the notice of receipt of electronic tax registration documents (prepared according to form 01-1/TB-TĐT enclosed with this Circular) to the taxpayers no later than 15 minutes from the date of receipt of the taxpayers electronic documents.

3. In case of complete electronic documents as prescribed, tax authorities shall handle and give results to the taxpayers at registered email addresses or T-VAN service provision organizations within the prescribed time limit according to Circular No.95/2016/TT-BTC.

In case the tax payers register to receive the result which is a tax registration certificate or tax code notification by post, the tax authorities shall send the results to the tax payers to the address that the tax payers have registered.

4. In case the electronic documents incomplete compared with the regulation, within 02 (two) working days from the date stated in the notice of receipt of electronic tax registration documents, the tax authorities shall send to the taxpayers Notice No.01-2/TB-TDT enclosed this Circular on the disapproval to the taxpayers through the General Department of Taxation’s web portal or T-VAN service provision organizations.

The taxpayers are responsible for sending other electronic documents via the General Department of Taxation’s web portal or T-VAN service provision organizations or submitting paper documents at tax authorities to replace the erroneous documents sent to the tax authorities”.

10. To amend Article 21 as follows:

“Article 21. To change information on tax return submission obligations

In case information on tax return submission obligations (including: tax type, tax return form, tax calculation period, tax return period, beginning date and closing date of tax return submission) on the Portal The General Department of Taxation s electronic information is incorrect or changed, the tax payers use the electronic tax transaction account to access the General Department of Taxation’s web portal or the T-VAN service provision organizations and adjust information. Tax authorities shall update information about the taxpayers tax return submission obligations, and at the same time send confirmation information to the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations within 02 working days from the date the taxpayers adjust information”.

11. To amend Article 22 as follows:

“Article 22. Electronic tax return

1. The taxpayers make electronic tax returns in one of the following ways:

a) Make online tax return on the General Department of Taxation’s web portal: the taxpayers access the General Department of Taxation’s web portal; make return online on the General Department of Taxation’s web portal, digitally sign and send electronic return documents to tax authorities.

b) Make electronic tax return by tax return supportive software, tools: the taxpayers make electronic tax return by tax return supportive software, tools meeting the data format standards of the tax authorities; then access the General Department of Taxation’s web portal, digitally sign and send electronic tax returns to the tax authorities.

c) Make tax return through the T-VAN service provision organizations.

2. The General Department of Taxation’s web portal shall the notice of receipt of electronic tax registration documents (prepared according to form No.01-1/TB-TĐT enclosed with this Circular) to the taxpayers within 15 minutes after receiving electronic tax return documents of the taxpayers.

No later than 01 (one) working day from the date stated on the notice of receipt of electronic tax registration documents, the tax authorities shall send a notification of approval/disapproval of electronic tax return (according to form 01-2/TB-TĐT enclosed with this Circular) for the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations.

In case the tax authorities accepts electronic return, the date of determination of fulfillment of the obligations of electronic return completion is date is stated in the notice of receipt of electronic tax registration documents (according to form 01-1/TB- TĐT enclosed with this Circular) for tax return documents that have been received the first time via the General Department of Taxation’s web portal or T-VAN service provision organizations.

In case tax authorities do not accept return documents, the tax authorities shall send notices of refusal to accept electronic return documents (prepared according to form No.01-2/TB-TĐT enclosed with this Circular) to the taxpayers via the General Department of Taxation’s web portal, which clearly states the reasons.

The taxpayers are defined to not complete the submission of tax return documents, if after the deadline for filing a tax return as prescribed in the Law on Tax Management and guiding documents, the tax payers does not submit tax returns or submit the tax return but not accepted by the tax authorities.

3. The taxpayers shall explain and supplement tax return documents, respond to notices of tax authorities electronically via the Tax authorities’ web portal or submit paper return documents at the head offices of tax authorities”.

12. To amend and supplement Article 26 as follows:

“Article 26. Electronic tax payment

1. Procedures for electronic tax payment comply with Articles 6, 7 and 8 of Circular No.84/2016/TT-BTC.

2. In case of paying tax via electronic payment method of the bank, the bank shall handle electronic tax payment documents according to the regulations of the bank where the tax payers opens the account and transmits information about the taxpayers electronic tax returns to tax offices through the General Department of Taxation’s web portal”.

13. To amend Article 27 as follows:

“Article 27. To prepare and send application for electronic tax refund

1. The taxpayers shall prepare and send electronic application for tax refund to tax authorities as follows:

a) If the application for tax refund is a written request for refund of state budget revenues and the enclosed documents, the tax payers shall carry out as per one of the following two methods:

- The taxpayers use electronic tax transaction accounts to access the General Department of Taxation’s web portal, electronic application for tax refund according to regulations, sign electronically and send them through the General web portal Department of Taxation.

- The taxpayers prepare electronic application for tax refund according to regulations, sign electronically and send them to T-VAN service provision organizations: After receiving electronic application for tax refund, T-VAN service provision organizations are responsible for immediately sending the tax payers electronic application for tax refund to the General Department of Taxation’s web portal.

b) If the tax payers request a tax refund on the tax return and do not need to send the request for refund of state budget revenues, the preparation and sending of electronic tax refund must be done concurrently with the preparation and sending of electronic return documents as prescribed in Article 22 of this Circular.

2. Notice of receiving/accepting tax refund documents

a) If the application for tax refund is a written request for refund of state budget revenues and accompanying documents.

Within 15 minutes from the date of electronic application for tax refund, the General Department of Taxation’s web portal shall send a notice of receipt of electronic tax refund documents (according to form No.01-1/TB-TĐT enclosed with this Circular) to the taxpayers.

Within 03 (three) working days from the date of sending the notice of receipt of electronic tax refund document submission, tax authorities shall send notices of acceptance/non-acceptance of electronic tax refund documents (according to form 01-2/TB-TĐT enclosed with this Circular) for the taxpayers via the General Department of Taxation’s web portal.

b) If the tax payers request of tax refund on the tax return documents:

The General Department of Taxation’s web portal sends the notice of receipt of electronic tax refund document submission concurrently with the notice of receipt of electronic tax documents. The giving of notice on acceptance or non-acceptance of electronic return documents shall comply with Article 22 of this Circular and the notice on acceptance or non-acceptance of electronic tax refund documents shall comply with the provisions of Point a of this Clause.

c) The time limit for processing tax refund documents is calculated from the date written on the notice of acceptance of electronic tax refund documents (according to the form 01-2/TB-TĐT enclosed this Circular)”.

14. To amend Clauses 1, 2 and 3 of Article 28 as follows:

“1. Tax authorities shall process tax refund documents received from the taxpayers electronically according to the Tax Management Law and documents guiding the Tax Management Law and send results of processing tax refund documents sent from the taxpayers (notices and decisions related to tax refund process, tax refund processing results of tax authorities) via the General Department of Taxation’s web portal or T-VAN service provision organizations.

2. The taxpayers shall explain and supplement information and documents related to application for tax refund through the General Department of Taxation s web portal or T-VAN service provision organizations.

3. Tax authorities shall send to the taxpayers tax refund decision or tax refund decision cum State budget revenue off-set via the General Department of Taxation s website or T-VAN service provision organizations.

At the same time, the tax authorities shall electronically send to the State Treasury the tax refund decision and State budget avenue return order or tax refund decision cum State budget revenue off-set and return order cum state budget revenue off-set (for cases of value-added tax refund) and send state budget revenue refund order or refund orders cum state budget revenue offset (for other cases of refund)

15. To amend Article 29 as follows:

“Article 29. Looking up, certifying and adjusting information of the taxpayers

1. Looking up information of the taxpayers:

a) The taxpayers using electronic tax transaction accounts access the General Department of Taxation’s web portal to look up, view and print all information about documents, vouchers, notices received/sent between tax authorities and the taxpayers. The information on the General Department of Taxation’s web portal is valid as a paper document of the tax authorities.

b) The tax payers who do not have an electronic tax transaction account shall use the electronic transaction code provided from time to time to look up information transacted with the tax authorities.

2. Confirmation of tax amount already paid into the budget

a) In case it is required to confirm the tax amount already paid to the state budget, the taxpayers shall electronic tax transaction accounts may access the General Department of Taxation’s web portal or T-VAN service provision organizations. , make a written request for certification of tax amount already paid to the State budget (prepared according to form No.Cl-10a/NS-TĐT enclosed with this Circular), sign it electronically and send it to the tax agency.

b) The General Department of Taxation’s web portal sends a notification of receipt of electronic tax documents (according to the form No.01-1/TB-TĐT enclosed with this Circular) within 15 minutes from the receipt of the written request from the taxpayers.

The tax authorities shall review and compare information managed by tax authorities and send notices confirming or not confirming tax amounts already paid into the budget (according to the form of Cl-10b/NS-TĐT attached to this Circular) this) to the taxpayers via the General Department of Taxation’s web portal within the time specified in Clause 3, Article 18 of Circular No.84/2016/TT-BTC”.

3. Looking up tax book information

The taxpayers use electronic tax transaction accounts to access the web portal of the General Tax Office to look up tax book information.

On the 15th day of every month (or the next working day if the 15th day of every month coincides with the holiday prescribed in the Labor Code), the General Department of Taxation’s web portal publishes the tax book information of the previous month. Information on monthly tax books is inclusive of:

a) Information about the previous month s tax amount transferred (beginning balance);

b) Information about the tax amount arising in the month (arising in the period);

c) Information about the tax transferred to the following month (closing balance).

Where tax book information does not match the tax data monitored by the taxpayers, the taxpayers shall contact direct supervisory tax authorities directly for settlement.

4. Handling errors, verifying and adjusting tax payment information

The handling of errors, verifying and adjusting of tax collection information comply with Article 17 of Circular No.84/2016/TT-BTC.

The taxpayers shall electronic tax transaction accounts to access the General Department of Taxation’s web portal, prepare a verification letter (form C1-11/NS issued together with Circular No.84/2016/TT- BTC), electronically sign and send to the tax authorities.

The General Department of Taxation’s web portal shall send the notice of receipt of electronic tax refund document submission (prepared according to form No.01-1/TB-TĐT enclosed with this Circular) to the taxpayers within 15 minutes after receiving the verification letter from the taxpayers.

After receiving the tax payers’ verification letter via the General Department of Taxation s web portal or the T-VAN service provision organizations, the tax authorities shall check, compare and issue the Notice of Adjustment of tax payment information (according to form No.06/TB-TĐT enclosed with this Circular) and send them to the taxpayers via the General Department of Taxation’s web portal within the time limit specified in Article 17 of Circular No.84/2016/TT -BTC”.

16. To add Clause 3 to Article 35 as follows:

“3. The taxpayers send electronic tax documents to T-VAN service provision organizations. Within the time limit specified at Point b, Clause 1, Article 36 of this Circular, T-VAN service provision organizations shall send the taxpayers electronic tax documents to the General Department of Taxation s web portal”.

17. To add Clause 3 to Article 36 as follows:

“3. The tax authorities shall send notices, decisions and documents of tax authorities mentioned in this Circular to T-VAN service provision organizations for T-VAN service provision organizations send to the taxpayers”.

18. To amend, supplement, replace the form as follows:

a. To amend forms issued together with Circular No.110/2015/TT-BTC:

- Notice of technical incidents of the General Department of Taxation s web portal, form 02/TB-TĐT;

- Notice of electronic tax transaction account as per the form 03/TB-TĐT;

- Notice of electronic tax payment confirmation, prepared as per the form No.05/TB-TĐT;

- A declaration on electronic transaction registration with tax authorities as per the form No.01/DK-TĐT;

- A declaration of registration of change or supplementation of electronic tax transaction information as per the form No.02/DK-TĐT;

b, Abolish “Notice of confirmation of electronic tax document submission according to form No.01/TB-TĐT” and “Notice of implementation of electronic tax registration procedures, form No.06/TB-TĐT”, issued together with according to Circular No. HO/2015/TT-BTC, replaced by “Notice of Acceptance as per the Form No.01-1/TB-TĐT” and “Notice of Acceptance/Non-Acceptance as per the form No.01-2/TB- Census”.

c. To supplement the form:

- Notice of adjusting tax payment information according to form No.06/TB-TĐT;

- A written request for certification of the amount already paid into the State budget as per the form No.Cl-10a/NS-TĐT;

- Written confirmation/non-confirmation of tax amount already paid into the State budget by the form No.Cl-10b/NS-TĐT.

Article 2. Implementation validity

1. This Circular takes effect from 05 November 2019.

2. In the course of implementation, if the documents mentioned in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replaced documents will prevail. In case of any question, organizations and individuals are requested to promptly report to the Ministry of Finance for settlement./.

FOR THE MINISTER

DEPUTY PRIME MINISTER

Tran Xuan Ha

LIST OF FORMS

(In attachment with the Circular No.66/2019/TT-BTC dated 20 September 2019 of the Ministry of Finance)