Circular 52/2024/TT-BTC annulling a number of the Minister of Finance’s Circulars in the field of taxation

CIRCULAR

Annulling a number of the Minister of Finance’s Circulars in the field of taxation

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

Pursuant to the Law on Value-Added Tax dated June 03, 2008; the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax dated June 19, 2013 and their guiding documents;

Pursuant to the Law on Enterprise Income Tax dated June 03, 2008; the Law on Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax dated June 19, 2013, and their guiding documents; the Law Amending and Supplementing a Number of Articles of the Laws on Taxes dated November 26, 2014 and their guiding documents;

Pursuant to the Law on Import Duty and Export Duty date April 06, 2016 and its guiding documents;

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

Pursuant to the Government's Decree No. 154/2020/ND-CP dated 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 for implementing, the Law on Promulgation of Legal Documents;

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of the Tax policies, fees and charges Supervisory Authority;

The Minister of Finance promulgates the Circular annulling a number of the Minister of Finance’s Circulars in the field of taxation.

‎‎Article 1. Annulling a number of Circulars of the Minister of Finance in the field of taxation

To entirely annul the following Circulars:

1. The Minister of Finance’s Circular No. 181/2009/TT-BTC dated September 14, 2009, guiding the Prime Minister’s Decision No. 96/2009/QD-TTg dated July 22, 2009, amending and supplementing a number of articles of Decision No. 65/2009/QD-TTg, Decision No. 66/2009/QD-TTg and Decision No. 67/2009/QD-TTg.

2. The Minister of Finance’s Circular No. 11/2010/TT-BTC dated January 19, 2010, guiding the fulfillment of tax obligations by Vietnamese investors making offshore investment.

3. The Minister of Finance’s Circular No. 151/2010/TT-BTC dated September 27, 2010, guiding the application of taxes and state budget remittances to the Land Development Fund specified in Article 34 of the Government's Decree No. 69/2009/ND-CP dated August 13, 2009, additionally providing for land use planning, land prices, land recovery, compensation, support and resettlement.  

4. The Minister of Finance’s Circular No. 176/2010/TT-BTC dated November 05, 2010, guiding enterprise to previously deduct from costs when determining incomes subject to corporate income tax in order to create an assistance source for the poor districts in implementing the Government’s Resolution No. 30a/2008/NQ-CP dated December 27, 2008, on rapid and sustainable poverty reduction support program for 61 poor districts.

5. The Minister of Finance’s Circular No. 104/2011/TT-BTC dated July 12, 2011, amending and supplementing the Minister of Finance’s Circular No. 11/2010/TT-BTC dated January 19, 2010, guiding the fulfillment of tax obligations by Vietnamese investors making offshore investment.

6. The Minister of Finance’s Circular No. 30/2013/TT-BTC dated March 18, 2013, guiding the refund of environmental protection tax on plastic bags used for prepackaging goods under the Government’s Resolution No. 02/NQ-CP of January 07, 2013.

7. The Minister of Finance’s Circular No. 141/2013/TT-BTC dated October 16, 2013, guiding the implementation of the Government’s Decree No. 92/2013/ND-CP dated August 13, 2013, detailing a number of articles, which take effect on July 1, 2013, of the Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax.

8. The Minister of Finance’s Circular No. 187/2013/TT-BTC dated December 05, 2013, guiding the implementation of the Government’s Decree No. 204/2013/ND-CP dated December 05, 2013, detailing and guiding the implementation of the Resolution of the National Assembly on a number of solutions to implement the state budget in 2013 and 2014.

Article 2. Implementation provisions

1. This Circular takes effect on September 10, 2024.

2. Heads of units under the Ministry and relevant agencies shall implement this Circular./.