Circular No. 103/2020/TT-BTC Abolishes Certain Legal Normative Documents Issued by the Minister of Finance and Jointly Issued in the Fields of Taxation, Public Asset Management, and Public Debt Management

CIRCULAR
Repealing certain regulatory legal documents
issued and jointly issued by the Minister of Finance
in the fields of tax, state asset management, and public debt management

Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the General Department of Taxation, the Director of the State Asset Management Department, the Director of the Public Debt and Foreign Financial Management Department, and the Head of the Legal Department;

After reaching consensus with the Minister of Natural Resources and Environment, the Minister of Finance issues this Circular to abolish certain legislative regulatory documents issued and jointly issued by the Minister of Finance in the fields of tax, state asset management, and public debt management.

Article 1. Abolish all 21 legislative regulatory documents in the field of tax

1. Circular No. 60A-TC/TCT dated September 1, 1997 of the Ministry of Finance guiding amendments to Circular No. 30/TC-TCT dated May 23, 1991 guiding the management system for tax collection from the fishing industry and Circular No. 69-TC/TCT dated November 27, 1991 guiding the transition from advance payment for forest cultivation to resource rent for natural forest product exploitation;

2. Circular No. 109/1998/TT-BTC dated July 31, 1998 of the Ministry of Finance guiding amendments and supplements to regulations on special consumption tax reduction;

3. Circular No. 191/1998/TT-BTC dated December 31, 1998 of the Ministry of Finance guiding accounting for value-added tax in basic construction activities, production, and processing of agricultural and forestry products;

4. Circular No. 100/1999/TT-BTC dated August 19, 1999 of the Ministry of Finance guiding the declaration and payment of corporate income tax for lottery agents and the use of invoices and documents in lottery business operations;

5. Circular No. 24/2000/TT-BTC dated March 30, 2000 of the Ministry of Finance guiding the implementation of Decision No. 08/2000/QĐ-TTg dated January 17, 2000 of the Prime Minister regarding exemption and reduction of corporate income tax for commercial and service households affected by natural disasters, fires, and unexpected accidents;

6. Circular No. 86/2001/TT-BTC dated October 29, 2001 of the Ministry of Finance guiding refund of special consumption tax already paid for exported cigarettes;

7. Circular No. 03/2002/TT-BTC dated January 14, 2002 of the Ministry of Finance guiding the management system for tax collection from fishing enterprises;

8. Circular No. 69/2002/TT-BTC dated August 16, 2002 of the Ministry of Finance guiding the implementation of Decision No. 41/2002/QĐ-TTg dated March 18, 2002 of the Prime Minister on preventing tax evasion through sales prices in automobile and two-wheeled motorcycle businesses;

9. Circular No. 53/2003/TT-BTC dated June 2, 2003 of the Ministry of Finance guiding the application of tax regimes for law firms and limited liability companies;

10. Circular No. 26/2004/TT-BTC dated March 31, 2004 of the Ministry of Finance guiding the implementation of regulations on profit repatriation tax and corporate income tax refund for reinvestment by foreign investors;

11. Circular No. 100/2004/TT-BTC dated October 20, 2004 of the Ministry of Finance guiding value-added tax and corporate income tax in the securities sector;

12. Circular No. 82/2005/TT-BTC dated September 21, 2005 of the Ministry of Finance guiding pilot self-declaration and self-payment of special consumption tax by production and business establishments according to Decision No. 161/2005/QĐ-TTg dated June 30, 2005 of the Prime Minister;

13. Circular No. 41/2006/TT-BTC dated May 12, 2006 of the Ministry of Finance guiding the implementation of Decision No. 161/2005/QĐ-TTg dated June 30, 2005 of the Prime Minister on expanding the pilot program of self-declaration and self-payment of land tax, high-income individual income tax, and business license fees;

14. Circular No. 72/2006/TT-BTC dated August 10, 2006 of the Ministry of Finance amending and supplementing Circular No. 100/2004/TT-BTC dated October 20, 2004 of the Ministry of Finance guiding value-added tax and corporate income tax in the securities sector;

15. Circular No. 82/2006/TT-BTC dated September 13, 2006 of the Ministry of Finance guiding preferential corporate income tax treatment for credit guarantee funds for small and medium-sized enterprises;

16. Circular No. 77/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance guiding the implementation of certain measures to handle overdue taxes;

17. Circular No. 38/2010/TT-BTC dated March 19, 2010 of the Ministry of Finance guiding the implementation of tax regulations for organizations and individuals transferring exploration, exploitation, and processing rights of mineral resources;

18. Circular No. 96/2011/TT-BTC dated July 4, 2011 of the Ministry of Finance guiding financial policies stipulated in Decision No. 12/2011/QĐ-TTg dated February 24, 2011 of the Prime Minister on the development of certain supporting industries;

19. Circular No. 199/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the implementation of Decree No. 122/2011/NĐ-CP dated December 27, 2011 of the Government on the conversion of corporate income tax preferences for enterprises currently enjoying such preferences due to meeting export ratio conditions that have been terminated under WTO commitments;

20. Decision No. 187/2003/QĐ-BTC dated November 14, 2003 of the Minister of Finance on issuing the Stamp for Business License Tax;

21. Decision No. 44/2007/QĐ-BTC dated June 4, 2007 of the Minister of Finance on suspending the refund of special consumption tax for domestically produced cigarettes bearing foreign labels for export.

Article 2. Repeal all six regulatory legal documents in the field of state asset management.

1. Circular No. 35/2001/TT-BTC dated May 25, 2001 of the Ministry of Finance guiding the payment of land lease fees and joint venture capital contributions with the value of land use rights of domestic organizations, households, and individuals.

2. Circular No. 41/2003/TT-BTC dated May 6, 2003 of the Ministry of Finance on resolving production land and residential land for ethnic minority people in the Central Highlands.

3. Circular No. 83/2004/TT-BTC dated August 17, 2004 of the Ministry of Finance guiding certain contents of administrative office premises management for agencies and public service units.

4. Circular No. 29/2006/TT-BTC dated April 4, 2006 of the Ministry of Finance guiding the implementation of Decree No. 13/2006/NĐ-CP dated January 24, 2006 of the Government on determining the value of land use rights to be included in the asset value of organizations granted land without payment of land use fees.

5. Circular No. 192/2009/TT-BTC dated October 1, 2009 of the Ministry of Finance guiding the pilot payment of land use fees for new urban area projects, housing projects, and infrastructure technical projects in industrial zones as per Resolution No. 33/2008/NQ-CP dated December 31, 2008 of the Government.

6. Joint Circular No. 14/2008/TTLT-BTC-BTNMT dated January 31, 2008 of the Ministry of Finance and the Ministry of Natural Resources and Environment guiding the implementation of certain provisions of Decree No. 84/2007/NĐ-CP dated May 25, 2007 of the Government supplementing regulations on issuing Land Use Right Certificates, land recovery, exercising land use rights, procedures and steps for compensation, support, and resettlement when the State recovers land, and handling complaints about land.

Article 3. Repeal all two Circulars in the field of public debt management.

1. Circular No. 110/2009/TT-BTC dated May 29, 2009 of the Ministry of Finance guiding the financial management mechanism for programs and projects funded by IFAD resources.

2. Circular No. 193/2011/TT-BTC dated December 23, 2011 of the Ministry of Finance guiding financial management and disbursement for programs and projects funded by OFID international development funds.

Article 4. Implementation organization.

This Circular takes effect from January 10, 2021.

Heads of units under the Ministry and related agencies are responsible for implementing this Circular./.