VietnameseCircular No. 79/2017/TT-BTC dated August 01, 2017 of the Ministry of Finance on amending and supplementing Item b1, Point b, Clause 4, Article 48 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration
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Circular No. 79/2017/TT-BTC dated August 01, 2017 of the Ministry of Finance on amending and supplementing Item b1, Point b, Clause 4, Article 48 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration
| 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: | 79/2017/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: | 01/08/2017 | 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 | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness | |
No. 79/2017/TT-BTC | Hanoi, August 1, 2017 |
CIRCULAR
Amending and supplementing Item b1, Point b, Clause 4, Article 48 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration[1]
Pursuant to Law No. 78/2006/QH11 on Tax Administration and Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law on Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director General of Taxation;
The Minister of Finance promulgates the Circular amending and supplementing Item b1, Point b, Clause 4, Article 48 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration as follows:
Article 1. To amend and supplement Item b1, Point b, Clause 4, Article 48 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration as follows:
“b.1/ For enterprises that have been declared bankrupt as prescribed at Point a, Clause 1 of this Article:
- A decision declaring enterprise bankruptcy, issued by a court;
- Documents on asset division clearly stating recoverable or irrecoverable tax debts, made by an executor;
- A decision suspending the enforcement of the bankruptcy declaration decision, issued by a civil judgment enforcement agency.
The above documents must be the originals or certified copies.”
Article 2. Effect
This Circular takes effect on September 15, 2017.
Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for research and settlement.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
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