Circular No. 88/2020/TT-BTC amending Article 26 of Circular No. 68/2019/TT-BTC

CIRCULAR

Amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on prescribing electronic invoices for goods sale and service provision

^{_____________}

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018 on prescribing electronic invoices for goods sale and service provision.

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents;

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

At the request of the Director General of Taxation,

The Minister of Finance promulgates the Circular on amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on prescribing electronic invoices for goods sale and service provision as follows:

Article 1. Amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on prescribing electronic invoices for goods sale and service provision as below:

1. To amend Clause 2, Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance:

“2. From the effective date of this Circular to June 30, 2022, the following documents of the Ministry of Finance are still effective:

a) Circular No. 32/2011/TT-BTC dated 14 March 2011 of the Ministry of Finance guiding the creation, issuance and use of electronic invoices for selling goods and providing services;

b) Circular No. 191/2010/TT-BTC dated December 01, 2010 guiding the management and use of transportation invoices;

c) Circular No. 39/2014/TT-BTC dated 31 March 2014 of the Ministry of Finance (amended and supplemented by the Circular No. 119/2014/TT-BTC dated August 25, 2014 and the Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance);

d) Decision No. 1209/QD-BTC dated June 23, 2015 of the Minister of Finance on the pilot use of electronic invoices with tax identification codes issued by tax agencies, Decision No. 526/QD-BTC dated April 16, 2018 of the Minister of Finance on expanding the scope of pilot use of electronic invoices with tax identification codes issued by tax agencies;

dd) Decision No. 2660/QD-BTC dated December 14, 2016 of the Minister of Finance on extending the term for implementing the Decision No. 1209/QD-BTC dated June 23, 2015;

e) Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing the Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended and supplemented by the Circular No. 119/2014/TT-BTC dated August 25, 2014 and the Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance)”.

2. To annul Clauses 3 and 4, Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance.

Article 2. Effect

1. This Circular takes effect on November 01, 2020.

2. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for reviewing and handling./.

For the Minister

The Deputy Minister

Tran Xuan Ha