Circular No. 25/2024/TT-BTC revokes Circular No. 83/2014/TT-BTC dated June 26, 2014, issued by the Minister of Finance guiding the implementation of value-added tax according to the List of Imported Goods in Vietnam.

CIRCULAR

Repeals Circular No. 83/2014/TT-BTC dated June 26, 2014 of the Minister of Finance guiding the implementation of value-added tax according to the List of Imported Goods in Vietnam.
Pursuant to the Law on Value-Added Tax dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax dated June 19, 2013; the Law Amending and Supplementing Certain Provisions of Several Tax Laws dated November 26, 2014; and the Law Amending and Supplementing Certain Provisions of the Law on Value-Added Tax, the Special Consumption Tax Law, and the Law on Tax Administration dated April 6, 2016;
Pursuant to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain provisions of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents;

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Pursuant to the Law on Legislative Regulatory Documents dated June 22, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Legislative Regulatory Documents dated June 18, 2020;

The Minister of Finance issues this Circular to repeal Circular No. 83/2014/TT-BTC dated June 26, 2014 guiding the implementation of value-added tax according to the List of Imported Goods in Vietnam.

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

Repeals Circular No. 83/2014/TT-BTC dated June 26, 2014 of the Minister of Finance guiding value-added tax according to the List of Imported Goods in Vietnam.

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

1. This Circular takes effect from June 8, 2024.

Article 1. Abolish the entire Circular

- General Department of Taxation, General Department of Customs, Provincial Departments of Finance, State Treasury of the Central Provinces and Cities;

Article 2. Implementation clause

- To be filed: VT, Tax Inspection Department (340 copies).

2. Heads of units under the Ministry and relevant agencies are responsible for implementing this Circular./.