Circular No. 19/2023/TT-BTC revokes Circular No. 150/2010/TT-BTC of the Ministry of Finance, guiding value-added tax and corporate income tax for press agencies. This Circular takes effect from May 18, 2023.
适用范围
Press agencies
要点
- Press agencies → no longer subject to the guidance of Circular No. 150/2010/TT-BTC on value-added tax and corporate income tax.
🌐 本文件的社会影响
- Press agencies will no longer be subject to the tax regulations of Circular No. 150/2010/TT-BTC, reducing their financial burden.
- However, new guidance is needed to ensure the business operations and tax management of press agencies.
❓ 常见问题
When does this Circular take effect?
Circular No. 19/2023/TT-BTC takes effect from May 18, 2023.
How will press agencies be subject to value-added tax and corporate income tax?
Press agencies are no longer subject to the guidance of Circular No. 150/2010/TT-BTC on value-added tax and corporate income tax.
What is the duration of implementation of this Circular?
This Circular takes effect from May 18, 2023, without specifying a specific duration.
What should press agencies do to comply with this new Circular?
Press agencies no longer need to comply with the provisions of Circular No. 150/2010/TT-BTC on value-added tax and corporate income tax.
How does this Circular affect the business operations of press agencies?
This Circular revokes Circular No. 150/2010/TT-BTC, reducing the financial burden on press agencies.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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NUMBER: 19/2023/TT-BTC |
HA NOI, April 3, 2023 |
CIRCULAR
REPEALS Circular No. 150/2010/TT-BTC dated September 27, 2010, issued by the Minister of Finance guiding value-added tax and corporate income tax for press agencies
On the basis of Law on Enacting Legal Regulatory Documents dated June 22, 2015; Law Amending and Supplementing Several Provisions of the Law on Legal Documents dated June 18, 2020;
On the basis of Law amending and supplementing certain articles of the Law on Value Added Tax June 19, 2013;
On the basis of Law amending and supplementing certain articles of the Law on Corporate Income Tax June 19, 2013;
On the basis of and measures to implement the Law on Legislative Regulatory Documents dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Issuance of Legal Normative Documents;
On the basis of Decree No. 154/2020/ND-CP dated December 31, 2020, of the Government amending and supplementing certain provisions of and measures to implement the Law on Legislative Regulatory Documents dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Issuance of Legal Normative Documents;
On the basis of Decree No. 87/2017/ND-CP July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular to repeal Circular No. 150/2010/TT-BTC dated September 27, 2010, of the Ministry of Finance guiding value-added tax and corporate income tax for press agencies.
Article 1. Abolish the entire Circular
REPEALS entirely Circular No. 150/2010/TT-BTC dated September 27, 2010, issued by the Minister of Finance guiding value-added tax and corporate income tax for press agencies.
Article 2. Implementation clause
1. This Circular takes effect from May 18, 2023.
2. Heads of units under the Ministry and relevant agencies are responsible for implementing this Circular./.
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Place of Receipt: |
DEPUTY MINISTER |
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