Circular No. 129-TC/VP rectifying Circular No. 52-TC/TCT guiding the implementation of Double Taxation Agreements between Vietnam and other countries.

LETTER

OF THE MINISTRY OF FINANCE NUMBER 129 TC/VP DATED SEPTEMBER 13, 1997
REGARDING CORRECTING CIRCULAR NO. 52 TC/TCT GUIDING
IMPLEMENTATION OF DOUBLE TAXATION AVOIDANCE AGREEMENTS BETWEEN
VIETNAM AND OTHER COUNTRIES

Dear: - Ministries, ministerial-level agencies, and central government agencies

- People's Committees of provinces and centrally governed cities

- Departments of Finance and Taxation Bureaus of provinces and centrally governed cities

In Circular No. 52 TC/TCT dated August 16, 1997, issued by the Ministry of Finance to guide implementation of double taxation avoidance agreements between Vietnam and other countries, due to a printing error, point 4 of Part II was printed as follows:

"4. Implementation provisions:

This Circular takes effect from the date when the Agreements come into force."

The Ministry of Finance corrects this by removing the above-mentioned section and replacing it with the following correct text:

"4. Effective date:

This Circular takes effect from the date of issuance."

The Ministry of Finance informs relevant agencies for their knowledge and implementation.