Circular No. 127/2004/TT-BTC amends Circular No. 127/2003/TT-BTC dated December 22, 2003 and Circular No. 84/2004/TT-BTC dated August 18, 2004 of the Ministry of Finance on the model declaration form and instructions for preparing the value-added tax (VAT) declaration.

CIRCULAR

Amending Circular No. 127/2003/TT-BTC dated December 22, 2003

and Circular No. 84/2004/TT-BTC dated August 18, 2004 of the Ministry of Finance

on the model declaration form and instructions for preparing the value-added tax (VAT) declaration form

Pursuant to the Law on Value-Added Tax (VAT) No. 02/1997/QH9 dated May 10, 1997;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on VAT No. 07/2003/QH11 dated June 17, 2003;

Pursuant to Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Law on VAT and the Law Amending and Supplementing Certain Provisions of the Law on VAT, and Decree No. 148/2004/NĐ-CP dated July 23, 2004 of the Government amending and supplementing Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Law on VAT and the Law Amending and Supplementing Certain Provisions of the Law on VAT;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance hereby guides the model VAT declaration form and the preparation of the VAT declaration form (annexed hereto) to replace the model VAT declaration form (Form No. 01/GTGT), the explanation of the VAT declaration form for the month (Form No. 01B/GTGT), and the model form for adjusting the annual VAT (Form No. 11/GTGT) issued together with Circular No. 84/2004/TT-BTC dated August 18, 2004 amending and supplementing Circular No. 120/2003/TT-BTC dated December 12, 2003 guiding the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Law on VAT and the Law Amending and Supplementing Certain Provisions of the Law on VAT; to replace the model VAT declaration form (Form No. 01-GTGT-TKTN) and the explanation of the declaration form for adjusting VAT (Form No. 02-GTGT-TKTN) issued together with Circular No. 127/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of Decision No. 197/2003/QĐ-TTg dated September 23, 2003 of the Prime Minister on piloting the mechanism for production and business establishments to self-declare and self-pay taxes.

This Circular shall take effect fifteen days after its publication in the Official Gazette.

In the course of implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for clarification or supplementary guidance./.