Circular No. 52/2024/TT-BTC Abolishes Certain Circulars of the Minister of Finance in the Field of Taxation

CIRCULAR

Abolishing certain Circulars of the Minister of Finance in the field of taxation

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;

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, and guiding documents;

Pursuant to the Law on Corporate Income Tax dated June 3, 2008, the Law Amending and Supplementing Certain Provisions of the Law on Corporate Income Tax dated June 19, 2013, and guiding documents, the Law Amending and Supplementing Certain Provisions of Laws on Taxation dated November 26, 2014, and guiding documents;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016, and guiding documents;

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;

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 and providing guidance on certain provisions and measures for implementing the Law on Issuing Legal Normative Documents;

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;

The Minister of Finance hereby issues this Circular abolishing certain Circulars of the Minister of Finance in the field of taxation.

Article 1. Abolishing certain Circulars of the Minister of Finance in the field of taxation

1. Circular No. 82/2021/TT-BTC dated September 30, 2021 of the Minister of Finance on customs supervision of imported goods transferred at border gates in cases where imported goods are congested or at risk of congestion at sea ports implementing social distancing according to Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on urgent measures to prevent and control the COVID-19 pandemic.

1. Circular No. 181/2009/TT-BTC dated September 14, 2009 of the Minister of Finance guiding the implementation of Decision No. 96/2009/QĐ-TTg dated July 22, 2009 of the Prime Minister amending and supplementing certain provisions of Decisions No. 65/2009/QĐ-TTg, Decision No. 66/2009/QĐ-TTg, and Decision No. 67/2009/QĐ-TTg.

2. Circular No. 11/2010/TT-BTC dated January 19, 2010 of the Minister of Finance guiding the tax obligations of Vietnamese investors investing abroad.

3. Circular No. 151/2010/TT-BTC dated September 27, 2010 of the Minister of Finance guiding the application of various taxes and state budget contributions for the Land Development Fund stipulated in Article 34 of Decree No. 69/2009/NĐ-CP dated August 13, 2009 of the Government providing supplementary regulations on land planning, land prices, land recovery, compensation, support, and resettlement.

4. Circular No. 176/2010/TT-BTC dated November 5, 2010 of the Minister of Finance guiding enterprises to set aside before expenses when determining corporate income taxable income to create sources for supporting poor districts in implementing Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program for Rapid and Sustainable Poverty Reduction in 61 Poor Districts.

5. Circular No. 104/2011/TT-BTC dated July 12, 2011 of the Minister of Finance amending and supplementing Circular No. 11/2010/TT-BTC dated January 19, 2010 of the Minister of Finance guiding the tax obligations of Vietnamese investors investing abroad.

6. Circular No. 30/2013/TT-BTC dated March 18, 2013 of the Minister of Finance guiding the refund of environmental protection tax for plastic bags used as pre-packaged goods packaging according to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government.

7. Circular No. 141/2013/TT-BTC dated October 16, 2013 of the Minister of Finance guiding the implementation of Decree No. 92/2013/NĐ-CP dated August 13, 2013 of the Government detailing and providing guidance on certain provisions taking effect from July 1, 2013 of the Law Amending and Supplementing Certain Provisions of the Law on Corporate Income Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax.

8. Circular No. 187/2013/TT-BTC dated December 5, 2013 of the Minister of Finance guiding the implementation of Decree No. 204/2013/NĐ-CP dated December 5, 2013 of

the Government detailing and providing guidance on the Implementation of the National Assembly's Resolution on certain solutions for the State Budget in 2013, 2014.

Article 2. Implementation clause

1. This Circular takes effect from September 10, 2024.

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