This document abolishes 26 Circulars and Decisions of the Ministry of Finance in the field of taxation, applicable to relevant agencies, organizations, and individuals. Notably, it removes many outdated documents to align with current laws.
要点
- The Ministry of Finance abolishes all Circulars and Decisions in the field of taxation from 1991 to 2019.
- The abolished documents include provisions on transitioning from collecting forest nurturing fees to resource taxes, implementing the Law on Corporate Income Tax, exempting arrears of agricultural land use tax, and other related tax management regulations.
- The implementing clause of this Circular takes effect from the date of issuance.
- Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals are responsible for enforcing this Circular.
- This Circular is sent to various agencies to ensure compliance with the regulations.
🌐 本文件的社会影响
- Abolishing old documents helps simplify the tax legal system and eliminate outdated regulations.
- Enterprises and organizations must comply with the latest regulations on tax management.
❓ 常见问题
When does this Circular take effect?
This Circular takes effect from the date of issuance.
What provisions are included in the abolished documents?
The abolished documents include numerous provisions on taxation such as transitioning from collecting forest nurturing fees to resource taxes, implementing the Law on Corporate Income Tax, and exempting arrears of agricultural land use tax.
Who is responsible for enforcing this Circular?
Heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals are responsible for enforcing this Circular.
全文
| MINISTRY OF FINANCE ____________ | SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness _____________________ | |
| Number: /2026/TT-BTC | Hanoi, day month year 2026 | |
| DRAFT |
| |
CIRCULAR
Repealing certain Circulars and Decisions of the Minister of Finance
in the field of taxation
_____________________
Pursuant to the Law on Enacting Regulatory Legal Documents No. 64/2025/QH15 amended and supplemented by Law No. 87/2025/QH15;
Pursuant to the Law on Tax Administration No. 38/2019/QH14; Law on Tax Administration No. 108/2025/QH15 and detailed regulations of the Laws;
Pursuant to the Law on Agricultural Land Tax No. 23-L/CTN;
Pursuant to the Law on Personal Income Tax No. 04/2007/QH12 amended by the Law in 2012; Law on Personal Income Tax No. 109/2025/QH15 and detailed regulations of the Laws;
Pursuant to the Law on Value Added Tax No. 48/2024/QH15 amended and supplemented by the Law No. 149/2025/QH15 and detailed regulations of the Laws;
Pursuant to the Law on Corporate Income Tax No. 67/2025/QH15 and detailed regulations of the Laws;
Pursuant to Decree No. 78/2025/NĐ-CP of the Government detailing some provisions and measures for organizing and guiding the implementation of the Law on Issuing Legal Normative Documents, amended and supplemented by Decree No. 187/2025/NĐ-CP of the Government; Decree No. 79/2025/NĐ-CP of the Government on inspection, review, systematization, and handling of legal normative documents;
Pursuant to Decree No. 29/2025/NĐ-CP of the Government detailing the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP of the Government;
Article 1. Amending and supplementing certain provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration
The Minister of Finance issues this Circular to repeal certain Circulars of the Minister of Finance in the field of taxation.
Article 1. Repeal all Circulars and Decisions in the field of taxation
1. Circular No. 69-TC/TCT dated November 27, 1991 of the Ministry of Finance guiding the transition from collecting money for forest maintenance to collecting resource tax on the exploitation of natural forest products;
2. Circular No. 75A-TC/TCT dated August 31, 1993 of the Ministry of Finance guiding the implementation of Decree No. 57-CP dated August 28, 1993 of the Government detailing the implementation of the Law on Income Tax and the Law amending and supplementing certain provisions of the Law on Income Tax;
3. Circular No. 48/1998/TT-BTC dated April 11, 1998 of the Ministry of Finance amending and supplementing Circular No. 75A-TC/TCT dated August 31, 1993 of the Ministry of Finance guiding the implementation of Decree No. 57-CP dated August 28, 1993 of the Government detailing the implementation of the Law on Income Tax and the Law amending and supplementing certain provisions of the Law on Income Tax;
4. Circular No. 105/2000/TT-BTC dated October 23, 2000 of the Ministry of Finance guiding the exemption of payment of agricultural land tax and house tax from 1999 and earlier years;
5. Circular No. 24/2002/TT-BTC dated March 20, 2002 of the Ministry of Finance guiding the fulfillment of tax obligations for leasing financial activities;
6. Circular No. 02/2004/TT-BTC dated January 8, 2004 of the Ministry of Finance guiding the cancellation of tax debts for households and individuals engaged in business due to objective reasons;
7. Circular No. 95/2004/TT-BTC dated October 11, 2004 of the Ministry of Finance guiding certain financial support policies and tax incentives for developing raw material areas and processing industries for agriculture, forestry, fisheries, and salt;
8. Circular No. 123/2004/TT-BTC dated December 22, 2004 of the Ministry of Finance guiding tax incentives for software companies (amended by Circular No. 2101/TC-VP dated February 22, 2005 of the Ministry of Finance);
9. Circular No. 114/2007/TT-BTC dated September 25, 2007 of the Ministry of Finance amending and supplementing Circular No. 95/2004/TT-BTC dated October 11, 2004 of the Ministry of Finance guiding certain financial support policies and tax incentives for developing raw material areas and processing industries for agriculture, forestry, fisheries, and salt;
10. Circular No. 160/2009/TT-BTC dated August 12, 2009 of the Ministry of Finance guiding the exemption of personal income tax in 2009 according to Resolution No. 32/2009/QH12 dated June 19, 2009 of the National Assembly regarding the adjustment of general objectives, some economic indicators, State budget, issuance of additional government bonds in 2009, and exemption and reduction of personal income tax;
11. Circular No. 175/2010/TT-BTC dated November 5, 2010 of the Ministry of Finance amending and supplementing Circular No. 84/2008/TT-BTC dated September 30, 2008 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Law on Personal Income Tax;
12. Circular No. 35/2011/TT-BTC dated March 15, 2011 of the Ministry of Finance guiding certain contents of value added tax on telecommunications services;
13. Circular No. 120/2011/TT-BTC dated August 16, 2011 of the Ministry of Finance guiding Decree No. 20/2011/NĐ-CP dated March 23, 2011 of the Government detailing and guiding the implementation of Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly regarding the exemption and reduction of agricultural land tax;
14. Circular No. 128/2011/TT-BTC dated September 12, 2011 of the Ministry of Finance guiding value added tax and corporate income tax for public health facilities;
15. Circular No. 83/2012/TT-BTC dated May 23, 2012 of the Ministry of Finance guiding the implementation of exemptions, reductions, and extensions of certain state budget revenues according to Resolution No. 13/NQ-CP dated May 10, 2012 of the Government regarding certain solutions to overcome difficulties in production and business, support markets, and resolve bad debts;
16. Circular No. 175/2012/TT-BTC dated October 22, 2012 guiding the extension of value added tax payments according to Resolution No. 67/NQ-CP dated October 5, 2012 of the Government;
17. Circular No. 16/2013/TT-BTC dated February 8, 2013 of the Ministry of Finance guiding the implementation of extensions and reductions of certain state budget revenues according to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government regarding certain solutions to overcome difficulties in production and business, support markets, and resolve bad debts;
18. Circular No. 160/2013/TT-BTC dated November 14, 2013 guiding Decree No. 94/2012/NĐ-CP on printing, issuing, managing, and using stamps for imported alcohol and domestically produced alcohol for domestic consumption issued by the Minister of Finance;
19. Circular No. 215/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding enforcement actions for administrative decisions on taxes;
20. Circular No. 127/2015/TT-BTC dated August 21, 2015 of the Ministry of Finance guiding the issuance of new enterprise codes and the assignment of tax authorities to manage enterprises;
21. Circular No. 41/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 20/2017/NĐ-CP dated February 24, 2017, of the Government on tax management for enterprises with related party transactions;
22. Circular No. 87/2018/TT-BTC dated September 27, 2018, of the Ministry of Finance amending and supplementing certain provisions of Circular No. 215/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance guiding enforcement measures for administrative decisions on taxes;
23. Circular No. 43/2019/TT-BTC dated July 12, 2019, of the Ministry of Finance guiding the provisions of Clause 4, Article 24 of Decree No. 82/2018/NĐ-CP dated May 22, 2018, of the Government on industrial park and economic zone management;
24. Decision No. 1042/1998/QĐ-BTC dated August 15, 1998, of the Ministry of Finance promulgating the model tax receipt;
25. Decision No. 18/2007/QĐ-BTC dated March 22, 2007, of the Ministry of Finance on printing, issuing, using, and managing electronic airline tickets;
26. Decision No. 78/2007/QĐ-BTC dated September 18, 2007, of the Ministry of Finance promulgating the Regulation guiding, answering questions, and resolving issues regarding tax policies, tax administration, and tax-related administrative procedures under the "one-stop" mechanism;
Article 2. Implementation Provisions
1. This Circular shall take effect from the date of month year 2026.
2. The heads of units under the Ministry of Finance and relevant agencies, organizations, and individuals shall be responsible for implementing this Circular./.
| Place of Receipt: - Central Party Committee Secretariat; |
DEPUTY MINISTER DEPUTY MINISTER
Cao Anh Tuấn
|
关系图
点击文件即可打开。红色边框＝改变效力的关系。