CIRCULAR

On annulling the Circular No. 116/2012/TT-BTC dated July 18, 2012 guiding pilot application of corporate income tax policy for Tinh Thuong One-member Limited Liability Micro finance Institution, the Circular No. 135/2013/TT-BTC dated September 27, 2013 guiding pilot application of corporate income tax policy for micro finance institution

----------------------------

Pursuant to the Law on Legal Document Promulgation of 2015;

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;

Pursuant to the Decision No. 2195/QD-TTg dated December 06, 2011 of the Prime Minister on approving the Scheme on building and development of a micro finance system in Vietnam through 2020;

Pursuant to the Deputy Prime Minister Vuong Dinh Hue at the Official Dispatch No. 2190/VPCP-KTTH dated August 08, 2019 of Minister Office;

At the proposal of the Director of the Department of Taxation Polity;

The Minister of Finance promulgate the Circular on annulling the Circular No. 116/2012/TT-BTC dated July 18, 2012 guiding pilot application of corporate income tax policy for Tinh Thuong One-member Limited Liability Micro finance Institution, the Circular No. 135/2013/TT-BTC dated September 27, 2013 guiding pilot application of corporate income tax policy for micro finance institution.

Article 1. To annul the following Circulars:

1. The Circular No. 116/2012/TT-BTC dated July 18, 2012 on guiding pilot application of corporate income tax policy for Tinh Thuong One-member Limited Liability Micro finance Institution.

2. The Circular No. 135/2013/TT-BTC dated September 27, 2013 guiding pilot application of corporate income tax policy for micro finance institution.

Article 2. Effect

This Circular takes effect on November 14, 2019.

For the Minister

The Deputy Minister

Vu Thi Mai