This Circular amends and supplements the first provision of Clause 3, Article 15 of Circular No. 219/2013/TT-BTC on the definition of bank payment vouchers in value-added tax. The purpose is to clarify and expand the scope of application of payment methods.
适用范围
Taxpayers, organizations providing payment services
要点
- purchase-sale transactions → must have evidence proving the transfer of funds from the buyer's account to the seller's account in accordance with the law (Article 1).
- Bank payment vouchers include checks, payment orders or withdrawal orders, collection orders, collection requests, bank cards, credit cards, mobile phone SIMs, and other forms as prescribed by law (Article 1).
- Cases of transferring funds from accounts named after individual business owners are also considered bank payment vouchers (Article 1).
- This Circular takes effect from December 15, 2016 (Article 2).
- Organizations and individuals encountering difficulties when implementing this Circular should promptly report to the Ministry of Finance for resolution.
🌐 本文件的社会影响
- Helps clarify and expand the scope of application of bank payment methods in value-added tax.
- Enhances management and supervision of enterprises' tax obligations.
- May impose additional burdens on some small businesses required to comply with new regulations.
❓ 常见问题
What forms are included in bank payment vouchers?
They include checks, payment orders or withdrawal orders, collection orders, collection requests, bank cards, credit cards, mobile phone SIMs, and other forms as prescribed by law.
When does this Circular take effect?
It takes effect from December 15, 2016.
Are cases of transferring funds from accounts named after individual business owners considered bank payment vouchers?
Yes, these cases are also considered bank payment vouchers.
What should be done if encountering difficulties when implementing this Circular?
Promptly report to the Ministry of Finance for resolution.
全文
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MINISTRY OF FINANCE
Number: 173/2016/TT-BTC
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, October 28, 2016
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CIRCULAR
Amending and supplementing the first paragraph of Clause 3, Article 15 of Circular No.
219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (which has been amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance)
Pursuant to the Law on Value Added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 amending and supplementing certain provisions of the Law on Value Added Tax; Law No. 71/2014/QH13 amending and supplementing certain provisions of the Laws on Tax;
Pursuant to Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax; Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain provisions of the Decrees on Tax;
Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 amending and supplementing certain articles of the Law on Tax Administration;
Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Laws on Tax and Amending and Supplementing Certain Provisions of the Decrees on Tax;
The Minister of Finance hereby issues this Circular amending and supplementing certain provisions of the Circulars guiding value added tax as follows:
Amending and supplementing the first paragraph of Clause 3, Article 15 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax (which has been amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance) as follows:
"3. Payment vouchers through banks shall be understood as evidence proving the transfer of funds from the buyer's account to the seller's account opened at organizations providing payment services according to payment methods in accordance with current laws such as checks, payment orders, payment instructions, collection orders, direct debits, bank cards, credit cards, mobile phone SIMs (electronic wallets), and other payment methods as prescribed (including cases where the buyer pays from their own account to the seller's account named after the individual business owner or the buyer pays from their own account named after the individual business owner to the seller's account)."
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the State Revenue Administration,
This Circular takes effect from December 15, 2016.
Clause 4 of Article 6
- People's Councils, People's Committees, Financial Departments, Tax Departments, State Treasury Departments of provinces and centrally governed cities;
- For record: VT, TCT (VT, CS).
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and Environment
This Circular takes effect from December 15, 2016.
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./.
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Place of Receipt: |
DEPUTY MINISTER
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