Circular No. 06/2017/TT-BTC amends and supplements Clause 1 of Article 34a of Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration (amended at Clause 10 of Article 2 of Circular No. 26/2015/TT-BTC).

CIRCULAR

AMENDING AND SUPPLEMENTING CLAUSE 1 OF ARTICLE 34A OF CIRCULAR NO. 156/2013/TT-BTC DATED NOVEMBER 6, 2013 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON TAX ADMINISTRATION (AMENDED AT CLAUSE 10 OF ARTICLE 2 OF CIRCULAR NO. 26/2015/TT-BTC)

On the basis of Law ON TAX NUMBER 78/2006/QH11 AND THE LAW ON TAX ADMINISTRATION AMENDED BY LAW NUMBER 2/QH13; THE LAW ON TAX ADMINISTRATION;No. 21/201DECREE NO. 12/2015/NĐ-CP DATED FEBRUARY 12, 2015 ISSUED BY THE GOVERNMENT PROVIDING DETAILS FOR THE IMPLEMENTATION MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND and Law No. 47/2024/QH15 Transit through, and Residence of Foreigners in Vietnam dated June 25, OF THE LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF LAWS ON TAXES AND AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF DECREES ON TAXES;

On the basis of BASED ON DECREE NO. 215/2013/NĐ-CP DATED DECEMBER 23, 2013 ISSUED BY THE GOVERNMENT PROVIDING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE THE MINISTER OF FINANCE ISSUES THIS CIRCULAR TO AMEND AND SUPPLEMENT CIRCULAR AMENDING AND SUPPLEMENTING CLAUSE 10 OF ARTICLE 2 OF CIRCULAR NO. 26/2015/TT-BTC DATED FEBRUARY 27, 2015 ISSUED BY THE MINISTRY OF FINANCE AS FOLLOWS: Article 1. Amending and supplementing Clause 1 of Article 34a of Circular No. Article of the Law on Military Service; 156/2013/TT-BTC dated November 6, 2013 issued by the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration (amended at

Clause 10 of Article 2 of Circular No. 26/2015/TT-BTC)"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

At the proposal of the Director General of the State Revenue Administration,

"1. In cases where taxpayers supply goods or services that are paid for with state budget funds but have not yet been settled, resulting in late tax payment leading to tax arrears, tax enforcement measures shall not be implemented and no late payment interest shall be required to be paid on the outstanding tax amount, but such interest shall not exceed the amount of unsettled state budget funds arising during the period when the state budget has not settled.", amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Article 2. EFFECTIVE DATE

This Circular takes effect 45 days from the date of signature.

The Ministry of Finance website; The General Department of Taxation website;

To be filed: VT, TCT (VT, CS, QLN (2b)).Article

This Circular shall take effect forty-five days from the date of signature.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.