Circular No. 18/2019/TT-BTC revokes Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance guiding procedures for extending tax payment deadlines and refunding value-added tax on imported machinery and equipment to form fixed assets of investment projects.

CIRCULAR

Repeals Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance guiding procedures for extending tax payment deadlines and refunding value-added tax on imported machinery and equipment to form fixed assets of investment projects

Pursuant to the Law on Value-Added Tax No. 13/2008/QH12, Law No. 31/2013/QH13 amending and supplementing certain articles of the Law on Value-Added Tax and Law No. 106/2016/QH13 amending and supplementing certain articles of the Law on Value-Added Tax, Special Consumption Tax Law, and Tax Administration Law;

Pursuant to the Tax Administration Law No. 78/2006/QH11 and Law No. 21/2012/QH13 amending and supplementing certain articles of the Tax Administration Law;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Tax Administration Law and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law;

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Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing implementation of the Law Amending and Supplementing Certain Provisions of Various Tax Laws and Amending and Supplementing Certain Provisions of Various Tax Decrees;

Pursuant to Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing implementation of the Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax, Special Consumption Tax Law, and Tax Administration Law;

Implementing Resolution No. 150/NQ-CP dated December 13, 2018 of the Government regarding the regular meeting of the Government in November 2018;

The Minister of Finance issues this Circular to repeal Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance guiding procedures for extending tax payment deadlines and refunding value-added tax on imported machinery and equipment to form fixed assets of investment projects.

Repeals all of Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance guiding procedures for extending tax payment deadlines and refunding value-added tax on imported machinery and equipment to form fixed assets of investment projects.

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

This Circular takes effect from May 20, 2019.

At the proposal of the Director of the Department of Tax Policy,

For applications for extension of value-added tax payment deadlines at the import stage as stipulated in Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance that enterprises have submitted to customs authorities before the effective date of this Circular, the customs authorities shall continue to process the extension of tax payments according to the provisions of Circular No. 134/2014/TT-BTC.

This Circular takes effect from January 25, 2026.

For applications for refund of value-added tax as stipulated in Circular No. 134/2014/TT-BTC dated September 12, 2014 of the Ministry of Finance that enterprises have submitted to tax authorities before the effective date of this Circular, the tax authorities shall continue to process the refund of taxes according to the provisions of Circular No. 134/2014/TT-BTC./.

Article 2. Implementation

1. This Circular takes effect from May 20, 2019.

2. For applications for extension of payment of value-added tax at the import stage as prescribed in Circular No. 134/2014/TT-BTC dated September 12, 2014, of the Ministry of Finance that enterprises have submitted to customs authorities before this Circular takes effect, the customs authorities shall continue to process the extension of payment of tax in accordance with Circular No. 134/2014/TT-BTC.

For applications for refund of value-added tax as prescribed in Circular No. 134/2014/TT-BTC dated September 12, 2014, of the Ministry of Finance that enterprises have submitted to tax authorities before this Circular takes effect, the tax authorities shall continue to process the refund of tax in accordance with Circular No. 134/2014/TT-BTC./.