Circular 19/2023/TT-BTC annul Circular 150/2010/TT-BTC VAT and enterprise income tax for press agencies

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ATTRIBUTE

Circular No. 19/2023/TT-BTC dated April 30, 2023 of the Ministry of Finance annulling the Minister of Finance’s Circular No. 150/2010/TT-BTC of September 27, 2010, providing guidance on value-added tax and enterprise income tax for press agencies
Issuing body: Ministry of FinanceEffective date:
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Official number:19/2023/TT-BTCSigner:Cao Anh Tuan
Type:CircularExpiry date:Updating
Issuing date:03/04/2023Effect status:
Known

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Fields:Enterprise , Tax - Fee - Charge

SUMMARY

Annul Circular providing guidance on VAT and EIT for press agencies

On April 30, 2023, the Ministry of Finance issues Circular No. 19/2023/TT-BTC annulling the Minister of Finance’s Circular No. 150/2010/TT-BTC of September 27, 2010, providing guidance on value-added tax and enterprise income tax for press agencies.

Specifically, to wholly annul the Minister of Finance’s Circular No. 150/2010/TT-BTC of September 27, 2010, providing guidance on value-added tax and enterprise income tax for press agencies.

This Circular takes effect on May 18, 2023.

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Effect status: Known

THE MINISTRY OF FINANCE

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 19/2023/TT-BTC

 

Hanoi, April 3, 2023

CIRCULAR

Annulling the Minister of Finance’s Circular No. 150/2010/TT-BTC of September 27, 2010, providing guidance on value-added tax and enterprise income tax for press agencies[1]

 

Pursuant to the June 22, 2015 Law on Promulgation of Legal Documents; and the June 18, 2020 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;

Pursuant to the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax;

Pursuant to the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and measures to implement, the Law on Promulgation of Legal Documents;

Pursuant to the Government’s Decree No. 154/2020/ND-CP of December 31, 2020, amending and supplementing a number of articles of the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and measures to implement, the Law on Promulgation of Legal Documents;

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 of the Department of Tax Policy;

The Minister of Finance promulgates the Circular annulling the Minister of Finance’s Circular No. 150/2010/TT-BTC of September 27, 2010, providing guidance on value-added tax and enterprise income tax for press agencies.

Article 1. Annulment of the whole Circular

To wholly annul the Minister of Finance’s Circular No. 150/2010/TT-BTC of September 27, 2010, providing guidance on value-added tax and enterprise income tax for press agencies.

Article 2. Implementation provisions

1. This Circular takes effect on May 18, 2023.

2. Heads of units under the Ministry of Finance and related agencies shall implement this Circular.-

For the Minister of Finance
Deputy Minister
CAO ANH TUAN


[1] Công Báo Nos 685-686 (30/4/2023)

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SAME CATEGORY

Circular No. 13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP, and amending and supplementing the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021

Circular No. 13/2023/TT-BTC dated February 28, 2023 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 49/2022/ND-CP of July 29, 2022, amending and supplementing a number of articles of the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax which had a number of articles amended and supplemented under Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP, and amending and supplementing the Ministry of Finance’s Circular No. 80/2021/TT-BTC of September 29, 2021

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