Circular 69/2025/TT-BTC detail Law on Value-Added Tax and guide Decree 181/2025/ND-CP

CIRCULAR

Detailing a number of articles of the Law on Value-Added Tax and guiding the implementation of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax

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Pursuant to the Law on Value-Added Tax dated November 26, 2024;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Bidding, the Law on Investment in the Form of Public-Private Partnership, the Law on Customs, the Law on Value-Added Tax, the Law on Export Tax and Import Tax, the Law on Investment, the Law on Public Investment, the Law on Management and Use of Public Assets dated June 25, 2025;

Pursuant to the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance; the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025 amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policies, Fees, and Charges Supervisory Authority;

The Minister of Finance hereby promulgates the Circular detailing a number of articles of the Law on Value-Added Tax and guiding the implementation of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

Article 1. Scope of regulation

This Circular details dossiers and procedures for identification of non-taxable objects specified in Article 5, the dossiers and procedures for applying the value-added tax rate of 0% specified in Clause 1 Article 9, groups of goods and services subject to the application of the percentages specified at Point b Clause 2 Article 12, and documents of value-added tax payment on behalf of foreign partners specified at Point a Clause 2 Article 14 of the Law on Value-Added Tax; methods to determine the refundable value-added tax amount for exported goods and services specified in Clause 2 Article 29, methods to determine the refundable value-added tax amount for the production of goods or provision of services subject to the value-added tax rate of 5% specified in Article 31, value-added tax applicable to foreign organizations and individuals doing business in Vietnam specified in Article 13, Clause 1, Clause 2 Article 40 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

Article 2. Subjects of application

The subjects of application of this Circular include:

1. Taxpayers specified in Article 3 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

2. Tax administration offices as specified by the law regulations on tax administration.

3. Other relevant organizations and individuals.

Article 3. Dossiers and procedures for identification of non-taxable objects specified in Article 5 of the Law on Value-Added Tax

1. Taxpayers shall base on the goods and services specified in Article 5 of the Law on Value-Added Tax and Article 4 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax to determine those not subject to value-added tax.

2. In some cases, in addition to complying with Clause 1 of this Article, when requested by a State regulatory authority, the taxpayer must provide the following documents and procedures:

a) For animal breeding products specified in Clause 2, Article 5 of the Law on Value-Added Tax, the taxpayer must have a declaration of applicable standards of the breeding establishment and breed records in accordance with the law regulations on animal husbandry. In case of importing animal breeding products, the taxpayer must have a document confirming the origin, source, quality of the breed, and purpose of use for breeding and creation of breeds from a competent authority or an organization authorized by a competent authority of the exporting country in accordance with the law regulations on animal husbandry.

b) For the import of newspapers, journals, bulletins, special issues, political books, textbooks, teaching materials, law books, techno-scientific books, books serving external information activities, books printed in ethnic minority languages, and propaganda paintings, pictures and posters, including those in the forms of audio or visual tapes or disks, or e-data as specified in Clause 15, Article 5 of the Law on Value-Added Tax, the taxpayer must have a certificate of import of publications for business purposes from a competent authority specified by the law regulations on publishing.

c) For goods and services sold to foreign organizations or individuals or international organizations for use as humanitarian aid or non-refundable aid to Vietnam as specified in Clause 19, Article 5 of the Law on Value-Added Tax, the taxpayer must have documents from foreign organizations, individuals, and international organizations specified at Point b, Clause 11, Article 4 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

d) For the transfer of industrial property rights to patents for inventions, topographies, industrial designs, and marks, which is the transfer of intellectual property rights as specified in Clause 21, Article 5 of the Law on Value-Added Tax, the taxpayer must have a decision to grant a protection title from a competent State authority in accordance with the law regulations on intellectual property or recognition of international registration under an international treaty to which the Socialist Republic of Vietnam is a contracting party and an industrial property right assignment contract in accordance with the law regulations.

dd) For the transfer of rights to plant varieties which is the transfer of intellectual property rights as specified in Clause 21, Article 5 of the Law on Value-Added Tax, the taxpayer must have a decision to grant a plant variety protection title from a competent State authority in accordance with the law regulations on intellectual property and a contract to transfer rights to plant varieties in accordance with the law regulations.

e) For goods imported as support and donations for the prevention, control and remediation of consequences of catastrophes, disasters, epidemics and wars specified at Point d, Clause 26, Article 5 of the Law on Value-Added Tax, the taxpayer must have a written approval to receive the support and donations from the receiving authorities and organizations.

Article 4. Dossiers and procedures for applying the value-added tax rate of 0% specified in Clause 1, Article 9 of the Law on Value-Added Tax

1. Taxpayers shall base on the goods and services specified in Clause 1, Article 9 of the Law on Value-Added Tax and Article 17 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax to determine those subject to the value-added tax rate of 0%.

2. When requested by the State regulatory authority, the taxpayer must provide documents and procedures to ensure compliance with the regulations on conditions for applying the tax rate of 0% as specified in Article 18 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

In the case of exporting goods via overseas e-commerce exchanges and a number of particular cases, when requested by a State regulatory authority, the taxpayer must provide documents and procedures to ensure compliance with the regulations on conditions for input value-added tax credit specified in Article 27 and Article 28 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

Article 5. Groups of goods and services subject to the application of the percentages specified at Point b, Clause 2, Article 12 of the Law on Value-Added Tax

1. Groups of goods and services subject to the application of the percentages specified at Point b, Clause 2, Article 12 of the Law on Value-Added Tax are listed in Appendix I to this Circular.

2. A business establishment trading in multiple types of goods and services subject to different percentages must declare value-added tax at each percentage correspondingly specified for each type of goods and services; in case the business establishment does not determine the turnover used for calculation of value-added tax at each corresponding percentage, it must apply the highest percentage rate of the goods and services produced and traded by the business establishment on the total turnover used for tax calculation of such tax period.

Article 6. Documents of value-added tax payment on behalf of foreign partners specified at Point a, Clause 2, Article 14 of the Law on Value-Added Tax

Organizations in Vietnam that pay tax on behalf of foreign organizations without Vietnam-based permanent establishments and overseas individuals and overseas individuals, and foreign suppliers without Vietnam-based permanent establishments must have documents proving payment of value-added tax on behalf of foreign partners to credit input value-added tax. Documents of value-added tax payment on behalf of foreign partners mean documents of payment to the State Budget in accordance with the law regulations.

Article 7. Methods to determine the refundable value-added tax amount for exported goods and services specified in Clause 2, Article 29 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax

The methods to determine the refundable value-added tax amount for exported goods and services shall comply with the regulations in Appendix II to this Circular.

Article 8. Methods to determine the refundable value-added tax amount for the production of goods or provision of services subject to the value-added tax rate of 5% specified in Article 31 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax

The methods to determine the refundable value-added tax amount for the production of goods or provision of services subject to the value-added tax rate of 5% shall comply with the regulations in Appendix III to this Circular.

Article 9. Value-added tax applicable to foreign organizations and individuals doing business in Vietnam

1. Value-added tax applicable to foreign organizations and individuals doing business in Vietnam specified in this Article applies to:

a) Foreign business organizations with or without Vietnam-based permanent establishments; foreign business individuals who are residents or non-residents in Vietnam (hereinafter referred to as foreign contractors and foreign subcontractors) doing business in Vietnam.

b) Foreign organizations and individuals that carry out part or all of the business activities of distributing goods and providing services in Vietnam, in which cases the foreign organizations and individuals remain the owners of the goods delivered to Vietnamese organizations and individuals or bear the costs of distribution, advertising, marketing, service level, and quality of goods delivered to Vietnamese organizations and individuals or determine the selling prices of goods or the charges of service provision; including cases where they authorize or hire Vietnamese organizations and individuals to perform part of the distribution service or other services related to the sale of goods in Vietnam.

c) Foreign organizations and individuals that conduct negotiations and sign contracts in their own names through Vietnamese organizations and individuals.

d) Foreign organizations and individuals that exercise the right to export, the right to import, or the right to distribute in the Vietnamese market; purchase goods for export; and sell goods to Vietnamese traders in accordance with the commercial law regulations.

2. Value-added tax applicable to foreign organizations and individuals doing business in Vietnam specified in this Article does not apply to:

a) Organizations that are lawfully established in accordance with the law of Vietnam.

b) Foreign organizations and individuals supplying goods to Vietnamese organizations and individuals, without accompanying services performed in Vietnam, delivered at a foreign border gate: The seller bears all responsibilities, costs, and risks related to exporting the goods and delivery at the foreign border gate. The buyer bears all responsibilities, costs, and risks related to receiving and transporting the goods from the foreign border gate to Vietnam (even if the delivery at the foreign border gate includes a warranty clause, which remains the seller’s responsibility and obligation).

c) Foreign organizations and individuals supplying goods to Vietnamese organizations and individuals, without accompanying services performed in Vietnam, delivered at a Vietnamese border gate: The seller bears all responsibilities, costs, and risks related to the goods up to the point of delivery at the Vietnamese border gate. The buyer bears all responsibilities, costs, and risks related to receiving and transporting the goods from the Vietnamese border gate (even if the delivery at the Vietnamese border gate includes a warranty clause, which remains the seller’s responsibility and obligation).

d) Foreign organizations and individuals providing repair services (whether or not including replacement materials and equipment) for transportation vehicles, machinery, and equipment (including submarine cables and transmission equipment) to Vietnamese organizations and individuals, where these services are performed overseas.

dd) Foreign organizations and individuals providing advertising and marketing services (excluding advertising and marketing on the Internet) to Vietnamese organizations and individuals, where these services are performed overseas.

e) Foreign organizations and individuals providing investment and trade promotion services to Vietnamese organizations and individuals, where these services are performed overseas.

g) Foreign organizations and individuals providing brokerage services for selling goods, or services for providing services to other countries, to Vietnamese organizations and individuals, where these services are performed overseas.

h) Foreign organizations and individuals providing training services (excluding online training) to Vietnamese organizations and individuals, where these services are performed overseas.

i) Foreign organizations and individuals providing international telecommunications and service charge (payment charge) sharing services between Vietnam and foreign countries; services for leasing international transmission lines and satellite bandwidth from foreign entities in accordance with the Law on Telecommunications; international postal charge (payment charge) sharing services between Vietnam and foreign countries in accordance with the Law on Post and international postal treaties to which the Socialist Republic of Vietnam is a contracting party, to Vietnamese organizations and individuals, where these services are performed overseas.

k) Foreign organizations and individuals using bonded warehouses or inland container depots (ICDs) as storage facilities to support international transportation, transit, transshipment, goods storage, or for other enterprises to process goods.

l) Foreign organizations and individuals supplying other goods and providing other services to Vietnamese organizations and individuals, where the provision of such goods and services is performed overseas and they are not consumed in Vietnam.

3. Goods or services subject to value-added tax applicable to foreign organizations and individuals doing business in Vietnam:

a) Services or services associated with goods subject to value-added tax provided by foreign contractors or foreign subcontractors under contractor or subcontractor agreements, used for production, business, and consumption in Vietnam (unless otherwise specified in Clause 2 of this Article), where such services are supplied and consumed in Vietnam.

b) Services or services associated with goods subject to value-added tax provided by foreign contractors or foreign sub-contractors under contractor or subcontractor agreements, used for production, business, and consumption in Vietnam (unless otherwise specified in Clause 2 of this Article), where such services are supplied outside of Vietnam but consumed in Vietnam.

c) In case goods are supplied under a contract specifying that: the point of delivery of goods is located within the territory of Vietnam (unless otherwise specified at Point k, Clause 2 of this Article), or the supply of goods includes services performed in Vietnam such as installation, test run, warranty, maintenance, replacement, or other accompanying services (including cases where such accompanying services are provided free of charge), regardless of whether the value of such services is included in the value of the goods supply contract, the value of the goods is only subject to value-added tax at the import stage in accordance with regulations, while the value of the services is subject to value-added tax in accordance with this Circular. In case the contract does not allow for the separate identification of the value of goods and the value of accompanying services (including accompanying services provided free of charge), the value-added tax shall be calculated on the entire contract value.

4. Methods to determine the payable value-added tax amount:

a) The payable value-added tax amount by the method of direct calculation of tax on turnover is determined based on the taxable price and the percentage (%). In this case, the price used for calculation of value-added tax is the total turnover from providing services and services associated with goods subject to value-added tax that the foreign contractor or foreign subcontractor receives, exclusive of taxes payable, including expenses paid by the Vietnamese party on behalf of the foreign contractor or foreign subcontractor (if any) in accordance with Article 13 of the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.

b) The payable value-added tax amount by the method of direct calculation of tax on turnover is equal to the turnover used for tax calculation multiplied by the percentage (%) used for calculation of value-added tax on turnover.

c) Foreign contractors or foreign subcontractors paying value-added tax by the method of direct calculation of tax on turnover may not credit input value-added tax for goods and services purchased to perform the contractor or subcontractor agreements.

5. Turnover used for calculation of value-added tax in some specific cases is determined as follows:

a) In case, as agreed upon in the contractor or subcontractor agreement, the turnover received by the foreign contractor or foreign subcontractor is exclusive of the payable value-added tax, the turnover used for calculation of value-added tax must be converted into turnover inclusive of value-added tax using the following formula:

b) In case a foreign contractor signs contracts with Vietnamese subcontractors or foreign subcontractors paying tax by the tax credit method to transfer part of the value of work or items under the contractor agreement signed with the Vietnamese party to such subcontractors and the list of Vietnamese subcontractors and foreign subcontractors performing the corresponding work or items is attached to the contractor agreement, the turnover used for calculation of value-added tax of the foreign contractor shall not include the value of work performed by the Vietnamese subcontractors or foreign subcontractors.

In case a foreign contractor signs agreements with suppliers in Vietnam to purchase raw materials, machinery, and equipment for the performance of a contractor agreement, and also purchases goods and services for internal consumption or for items or work not part of the foreign contractor’s scope under the contractor agreement, the value of such goods and services shall not be deducted when determining the foreign contractor’s turnover used for calculation of value-added tax.

c) In case a foreign contractor signs an agreement with a foreign subcontractor paying tax by the method of direct calculation of tax on turnover, the Vietnamese party shall declare and pay value-added tax on behalf of the foreign contractor or foreign subcontractor at a percentage used for calculation of value-added tax on turnover corresponding to the business line that the foreign contractor or foreign subcontractor performs under the contractor contract or subcontractor agreement. The foreign contractor or foreign subcontractor is not required to declare and pay value-added tax on the value of work that the Vietnamese party has declared and paid on their behalf.

d) The turnover used for calculation of value-added tax in the case of leasing machinery, equipment and transportation vehicles is the total rental amount. In case the turnover from leasing machinery, equipment and transportation vehicles includes costs directly paid by the lessor such as vehicle insurance, maintenance, vehicle registration certificate, vehicle and machinery operators and costs of transporting machinery and equipment from overseas to Vietnam, the turnover used for calculation of value-added tax shall not include such costs if there are supporting documents for them.

dd) For services of international delivery and warehousing from Vietnam to foreign countries (regardless of whether the sender or recipient pays the service charge), the turnover used for calculation of value-added tax is the total turnover received by the foreign contractor, excluding international freight charges payable to the (air or sea) carrier.

e) For services of international delivery from Vietnam to foreign countries (regardless of whether the sender or recipient pays the service charge), the turnover used for calculation of value-added tax is the total turnover received by the foreign contractor.

6. The percentage (%) used for calculation of value-added tax on turnover:

a) The percentage used for calculation of value-added tax on turnover applicable to foreign organizations and individuals doing business in Vietnam (except for services provided through e-commerce channels and digital platforms) shall comply with Point b, Clause 2, Article 12 of the Law on Value-Added Tax and Article 5 of this Circular.

b) For a contractor or subcontractor agreement that encompasses multiple different business activities, or where a portion of the contract value is not subject to value-added tax, the application of the percentage used for calculation of value-added tax on turnover when determining the payable value-added tax amount shall be based on the turnover used for calculation of value-added tax for each business activity performed by the foreign contractor or foreign sub-contractor under in the contractor or sub-contractor agreement. In case the value of each business activity cannot be separately identified, the highest percentage used for calculation of value-added tax on turnover for the business line shall be applied to the entire contract value.

Specifically for construction and installation activities that include the supply of raw materials or machinery and equipment accompanying the construction: In case the contractor agreement allows for the separate identification of the value of each business activity, the foreign contractor is not required to pay value-added tax on the value of raw materials or machinery and equipment that have already had import value-added tax paid or are exempt from value-added tax. For the remaining value of each part of work under the agreement, the percentage used for calculation of value-added tax on turnover corresponding to such business activity shall be applied. In case the contractor agreement does not allow for the separate identification of the value of each business activity, a percentage of 3% used for calculation of value-added tax on turnover shall be applied to the entire value of the agreement (including the value of imported raw materials or machinery and equipment). In case a foreign contractor signs agreements with subcontractors to hand over all parts of the work or items, including materials or machinery and equipment, and the foreign contractor only performs the remaining service under the contractor contract, the percentage used for calculation of value-added tax is the one applicable to provision of services (5%).

c) For contracts for the supply of machinery and equipment with accompanying services performed in Vietnam, if the value of machinery and equipment and the value of services can be separately identified when determining the payable value-added tax amount, the percentage shall be applied to calculate value-added tax on turnover of each part of the contract value. In case the contract does not allow for the separate identification of the value of machinery and equipment and the value of services, the percentage used for calculation of value-added tax on turnover is 3%.

7. Value-added tax for foreign contractors and foreign subcontractors supplying goods and services to conduct activities of searching, exploring, developing and extracting oil and gas fields:

a) In case a foreign contractor or foreign subcontractor supplies goods and provides services to conduct the activities of exploration, development and operation of oil and gas fields, if it does not meet the conditions for applying the tax credit method, the Vietnamese party shall be responsible for crediting and paying value-added tax before payment. The tax amount paid on behalf shall be calculated by multiplying (x) the total payment amount exclusive of value-added tax by the value-added tax rate specified for goods and services provided by foreign contractors.

b) In case a foreign contractor or foreign subcontractor supplies goods and provides services to conduct the activities of exploration, development and operation of oil and gas fields, if it meets the conditions for applying the tax credit method or meet the conditions for having a permanent establishment in Vietnam, or is a resident in Vietnam, has a business term in Vietnam under a contractor or subcontract agreement of 183 days or more from the effective date of the contractor or subcontract agreement and organizes accounting in accordance with the law regulations on accounting and instructions of the Ministry of Finance, the following shall be implemented:

During the period when the foreign contractor or foreign subcontractor has not been granted a tax registration certificate by the tax office to declare and pay value-added tax by the tax credit method, if the Vietnamese party makes payment to the foreign contractor or foreign subcontractor, the Vietnamese party shall be responsible for crediting and paying value-added tax on behalf of the foreign contractor or foreign subcontractor before making payment in accordance with Point a of this Clause. When a foreign contractor or foreign subcontractor is granted a tax registration certificate by the tax officer, such foreign contractor or foreign subcontractor shall transfer invoices and documents arising during the value-added tax declaration period to the Vietnamese party so that the Vietnamese party can declare, credit and pay value-added tax on behalf of the foreign contractor or foreign subcontractor.

The foreign contractor or foreign subcontractor is not allowed to credit input value-added tax that has been incurred before it is granted a tax registration certificate.

8. “Contractor agreement” specified in this Circular means a contract, agreement or commitment between a foreign contractor and a Vietnamese party. “Subcontractor agreement” specified in this Circular is a contract, agreement or commitment between a subcontractor and a foreign contractor, under which the subcontractor includes a foreign subcontractor or a Vietnamese subcontractor.

9. The provisions on permanent establishments and residents specified in this Circular comply with the law regulations on enterprise income tax and personal income tax.

Article 10. Effect

1. This Circular takes effect on July 01, 2025.

2. This Circular supersedes:

a) The Minister of Finance’s Circular No. 219/2013/TT-BTC dated December 31, 2013 guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP of December 18, 2013 detailing and guiding a number of articles of the Law on Value-Added Tax.

b) The Minister of Finance’s Circular No. 193/2015/TT-BTC dated November 24, 2015 amending and supplementing the Minister of Finance’s Circular No. 219/2013/TT-BTC dated December 31, 2013 guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax.

c) The Minister of Finance’s Circular No. 173/2016/TT-BTC dated October 28, 2016 on amending and supplementing the first paragraph of Clause 3, Article 15 of the Minister of Finance’s Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented by the Minister of Finance’s Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015).

d) The Minister of Finance’s Circular No. 82/2018/TT-BTC dated August 30, 2018 annulling example 37 specified at Point a.4, Clause 10, Article 7 of the Minister of Finance’s Circular No. 219/2013/TT-BTC dated December 31, 2013 guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax.

dd) The Minister of Finance’s Circular No. 43/2021/TT-BTC dated June 11, 2021 amending and supplementing Clause 11, Article 10 of the Minister of Finance’s Circular No. 219/2013/TT-BTC dated December 31, 2013 guiding the implementation of the Law on Value-Added Tax and the Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax (amended and supplemented by the Minister of Finance’s Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Minister of Finance).

e) The Minister of Finance’s Circular No. 13/2023/TT-BTC dated February 28, 2023 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 was 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 Minister of Finance’s Circular No. 80/2021/TT-BTC dated September 29, 2021.

3. To annul the following regulations:

a) Chapter 2 of the Minister of Finance’s Circular No. 09/2011/TT-BTC dated January 21, 2011 guiding value-added tax and enterprise income tax on insurance business.

b) Article 3 of the Minister of Finance’s Circular No. 128/2011/TT-BTC dated September 12, 2011 guiding value-added tax and corporate income tax for public health facilities.

c) Article 6, Article 9, Article 12 and Article 15 of the Minister of Finance’s Circular No. 103/2014/TT-BTC dated August 6, 2014 guiding the performance of tax obligations of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam.

d) Article 3 of the Minister of Finance’s Circular No. 119/2014/TT-BTC dated August 25, 2014 amending and supplementing a number of articles of the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 in order to simplify tax formalities.

dd) Chapter II of the Minister of Finance’s Circular No. 151/2014/TT-BTC dated October 10, 2014 guiding the implementation of the Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 amending and supplementing a number of articles of Decrees on tax.

e) Article 1 of the Minister of Finance’s Circular No. 26/2015/TT-BTC dated February 27, 2015 guiding the value-added tax and tax administration in the Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the Law on amendments to Laws, the Government’s Decrees on taxations, and amendments to the Minister of Finance’s Circular No. 39/2014/TT-BTC dated March 31, 2014 on invoices for goods sale and service provision.

g) Article 1 of the Minister of Finance’s Circular No. 130/2016/TT-BTC dated August 12, 2016 guiding the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016, detailing the 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, and amending a number of articles of various Circulars on taxes.

h) Article 1 of the Minister of Finance’s Circular No. 93/2017/TT-BTC dated September 19, 2017 on amending and supplementing Clause 3, Clause 4, Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014) and annul Clause 7, Article 11 of the Minister of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Minister of Finance.

i) Article 1, Article 2 of the Minister of Finance’s Circular No. 25/2018/TT-BTC dated March 16, 2018 guiding the Government’s Decree No. 146/2017/ND-CP dated December 15, 2017 and amending and supplementing a number of articles of Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Minister of Finance, and Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance.

4. Difficulties and problems that arise during the enforcement of this Circular should be promptly reported by organizations and business establishments to the Ministry of Finance for resolution./.

* All Appendices are not translated herein.