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

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