This document of the Ministry of Finance aims to correct an error in Circular No. 82/2002/TT-BTC concerning guidance on VAT, applicable to state agencies and social organizations. The highlight is the amendment of incorrect content on page 11.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 10828 TC/VP DATED OCTOBER 8, 2002
REGARDING CORRECTING CIRCULAR NO. 82/2002/TT-BTC
RESPECTED: - Ministries, ministerial-level agencies, and central government agencies
- People's Committees of provinces and centrally governed cities
- Central bodies of social organizations
The Ministry of Finance has issued Circular No. 82/2002/TT-BTC dated September 18, 2002 to guide amendments and supplements to certain contents of Circular No. 122/2000/TT-BTC dated December 29, 2000 guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax. During printing, this Circular contained errors that need to be corrected as follows:
On page 11, line 9 (counting from below), it was printed "…. at point 6, section III…", which is now corrected to read "… at point 2, section III…"
The Ministry of Finance sincerely apologizes for the above error and requests that relevant agencies assist in making corrections.
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