VietnameseCircular 25/2024/TT-BTC annul Circular 83/2014/TT-BTC application of value-added tax according to Vietnam’s Nomenclature of Imports
ATTRIBUTE
| 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: | 25/2024/TT-BTC | Signer: | Cao Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 23/04/2024 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
THE MINISTRY OF FINANCE |
| THE SOCIALIST REPUBLIC OF VIETNAM |
No. 25/2024/TT-BTC |
| Hanoi, April 23, 2024 |
CIRCULAR
Annulling the Minister of Finance’s Circular No. 83/2014/TT-BTC of June 26, 2014, guiding the application of value-added tax according to Vietnam’s Nomenclature of Imports[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 3, 2008 Law on Value-Added Tax; the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax; the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Laws on Taxes; and the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration;
Pursuant to the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and providing 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 providing measures to implement, the Law on Promulgation of Legal Documents;
Pursuant to the Government’s Decree No. 14/2023/ND-CP of April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of the Department of the Tax Policies, Fees and Charges Supervisory Authority,
The Minister of Finance promulgates the Circular annulling the Minister of Finance’s Circular No. 83/2014/TT-BTC of June 26, 2014, guiding the application of value-added tax according to Vietnam’s Nomenclature of Imports.
Article 1. Annulment of the whole Circular
To annul the whole of the Minister of Finance’s Circular No. 83/2014/TT-BTC of June 26, 2014, guiding the application of value-added tax according to Vietnam’s Nomenclature of Imports.
Article 2. Implementation provisions
1. This Circular takes effect on June 8, 2024.
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 615-616 (18/5/2024)
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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