Circular No. 69/2025/TT-BTC detailing certain provisions of the Value Added Tax Law and guiding the implementation of Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing the implementation of certain provisions of the Value Added Tax Law.

CIRCULAR

Detailed regulations on certain provisions of the Value Added Tax Law and guiding the implementation of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Value Added Tax Law Value Added Tax Law November 26, 2024;

On the basis of Law Amending and Supplementing Certain Provisions of the Bidding Law, the Public-Private Partnership Investment Law, the Customs Law, the Value Added Tax Law, the Export Tax Law, the Import Tax Law, the Investment Law, the Public Investment Law, the Management and Use of State Property Law 181/2025/NĐ-CP

On the basis of July 1, 2025 of the Government detailing the implementation of certain provisions of June 25, 2025;

Decree No. the Value Added Tax Law; The Minister of Finance issues this Circular to detail certain provisions of and guide the implementation of Decree No.

Decree No. Decision No. dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain articles of Decree No. Decision No. dated February 24, 2025 of the Government stipulating 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;

Value Added Tax Law. Law Amending and Supplementing Certain Provisions of the Bidding Law, the Public-Private Partnership Investment Law, the Customs Law, the Value Added Tax Law, the Export Tax Law, the Import Tax Law, the Investment Law, the Public Investment Law, the Management and Use of State Property Law This Circular details the documents and procedures for determining non-taxable objects under Article 5, the documents and procedures for applying a zero percent VAT rate under Clause 1, Article 9, the group of goods and services subject to VAT rates under Point b, Clause 2, Article 12, tax payment receipts issued by foreign parties instead of domestic parties under Point a, Clause 2, Article 14 of the Value Added Tax Law; the method of calculating the refundable VAT amount for exported goods and services under Clause 2, Article 29, the method of calculating the refundable VAT amount for production activities and service provision subject to a 5% VAT rate under Article 31, VAT applicable to foreign organizations and individuals conducting business in Vietnam under Article 13, Clause 1, Clause 2, Article 40 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Value Added Tax Law. the Value Added Tax Law; The Minister of Finance issues this Circular to detail certain provisions of 1. Taxpayers as defined in Article 3 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Value Added Tax Law.

Article 1. Scope of Regulation

Article 3. Documents and procedures for determining non-taxable objects under

Article 2. Applicability

The objects subject to this Circular include:

Article 5 of the Value Added Tax Law

2. Tax administration agencies as prescribed by laws on tax administration.

3. Other organizations and individuals related thereto.

1. Taxpayers shall base on goods and services specified in Article 5 of the Value Added Tax Law and Article 4 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Value Added Tax Law to determine non-taxable objects.

2. In addition to the provisions of Clause 1 of this Article, when requested by state management agencies, taxpayers must present the following documents and procedures: a) For animal breeding products as stipulated in Clause 2, Article 5 of the Value Added Tax Law, taxpayers must have a standard application announcement from the production facility and breeding material documentation as prescribed by the law on animal husbandry. In cases of importing breeding animal products, taxpayers must have a confirmation letter regarding origin, quality, and purpose for breeding and creating new breeds from authorized agencies or organizations commissioned by the competent authority of the exporting country according to the law on animal husbandry.

b) For imported newspapers, magazines, bulletins, special editions, political books, textbooks, teaching materials, legal texts, scientific and technical books, books serving foreign information dissemination, books printed in ethnic minority scripts, and propaganda posters, including those in audio or video formats or electronic data as stipulated in Clause 15, Article 5 of the Value Added Tax Law, taxpayers must have an import permit for publication sales issued by the competent authority according to the law on publishing.

c) For goods and services sold to foreign organizations and individuals, international organizations for humanitarian aid and non-reimbursable assistance to Vietnam as stipulated in Clause 19, Article 5 of the Value Added Tax Law, taxpayers must have a document from the foreign organization or individual or international organization as prescribed at Point b, Clause 11, Article 4 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Value Added Tax Law.

d) For the transfer of intellectual property rights over inventions, industrial designs, layout designs, trademarks as stipulated in Clause 21, Article 5 of the Value Added Tax Law, taxpayers must have a decision granting protection certificates from competent state authorities according to the law on intellectual property or international registration recognition according to international treaties that the Socialist Republic of Vietnam is a member of, and a contract for transferring intellectual property rights according to the law.

đ) For the transfer

of rights over plant varieties as stipulated in Clause 21, Article 5 of the Value Added Tax Law, taxpayers must have a decision granting plant variety protection certificates from competent state authorities according to the law on intellectual property and a contract for transferring rights over plant varieties according to the law. e) For imported goods supporting disaster relief, post-disaster recovery, epidemic control, and war efforts as stipulated in Point d, Clause 26, Article 5 of the Value Added Tax Law, taxpayers must have an approval document for receiving support and donations from receiving agencies and organizations.

d) In case of transfer of rights to plant varieties, which are intellectual property rights as stipulated in Clause 21, Article 5 of the Law on Value Added Tax, the taxpayer must have a decision granting the Plant Variety Protection Certificate from the competent state agency in accordance with the laws on intellectual property and a transfer agreement for the rights to plant varieties as prescribed by law. e) For imported goods supporting, funding disaster relief, natural calamity mitigation, epidemic control, and war efforts as specified in Point d, Clause 26, Article 5 of the Law on Value Added Tax, the taxpayer must have a document approving the receipt of donated and funded goods from receiving agencies and organizations.

e) For imported goods supporting, funding disaster prevention, mitigation, aftermath relief, epidemic control, and war as specified in Point d Clause 26 Article 5 of the Law on Value Added Tax, the taxpayer must have a written approval for receiving such supporting and funding goods from the receiving authorities and organizations.

Article 4. Documents and procedures for applying a 0% value-added tax rate to goods and services specified in Clause 1, Article 9 of the Value-Added Tax Law

1. The taxpayer shall base on the goods and services specified in Clause 1, Article 9 of the Value-Added Tax Law and Article 17 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing certain provisions of the Value-Added Tax Law to determine the objects subject to a 0% value-added tax rate.

2. When requested by the competent state management agency, the taxpayer must present documents and procedures ensuring compliance with the conditions for applying a 0% tax rate as prescribed in Article 18 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing certain provisions of the Value-Added Tax Law.

For cases of exporting goods through foreign e-commerce platforms and other special cases, when requested by the competent state management agency, the taxpayer must present documents and procedures ensuring compliance with the conditions for deducting input value-added tax as prescribed in Articles 27 and 28 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing certain provisions of the Value-Added Tax Law.

Article 5. Groups of goods and services subject to application according to a percentage rate for calculating value-added tax as stipulated in Point b, Clause 2, Article 12 of the Value-Added Tax Law

1. Groups of goods and services subject to application according to a percentage rate for calculating value-added tax as stipulated in Point b, Clause 2, Article 12 of the Value-Added Tax Law are specified in Appendix I attached hereto.

2. Businesses dealing with multiple types of goods and services subject to different percentage rates must declare value-added tax according to each specified percentage rate for each type of goods and service; if the business cannot determine the turnover for calculating value-added tax according to corresponding percentage rates, it must apply the highest percentage rate among the goods and services produced and traded over the entire turnover for calculating tax during that period.

Article 6. Substitute payment receipts for value-added tax on behalf of foreign parties as stipulated in Point a, Clause 2, Article 14 of the Value-Added Tax Law

Organizations in Vietnam making substitute payments for the tax obligations of foreign organizations without permanent establishments in Vietnam, non-resident individuals from abroad, and foreign suppliers without permanent establishments in Vietnam must have substitute payment receipts for value-added tax on behalf of foreign parties to deduct input value-added tax. Substitute payment receipts for value-added tax on behalf of foreign parties are receipts for paying state budget revenue as prescribed by law.

Article 7. Method for determining the amount of value-added tax refundable for exported goods and services as stipulated in Clause 2, Article 29 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing certain provisions of the Value-Added Tax Law

The method for determining the amount of value-added tax refundable for exported goods and services shall be carried out in accordance with the provisions set forth in Appendix II attached hereto.

Article 8. Method for determining the amount of value-added tax to be refunded for production activities of goods and provision of services subject to a 5% value-added tax rate as stipulated in Article 31 of Decree No. 181/2025/NĐ-CP dated July 1, 2025, guiding detailed implementation of certain provisions of the Law on Value-Added Tax

The method for determining the amount of value-added tax to be refunded for production activities of goods and provision of services subject to a 5% value-added tax rate shall be implemented according to the provisions set out in Appendix III attached hereto.

Article 9. Value-Added Tax applicable to foreign organizations and individuals conducting business in Vietnam

1. The value-added tax applicable to foreign organizations and individuals conducting business in Vietnam as stipulated herein applies to:

a) Foreign organizations conducting business with a permanent establishment in Vietnam or without a permanent establishment in Vietnam; foreign individuals conducting business who are residents in Vietnam or not residents in Vietnam (hereinafter collectively referred to as foreign contractors, subcontractors) conducting business in Vietnam.

b) Foreign organizations and individuals carrying out part or all of their business activities related to distribution of goods and provision of services in Vietnam, where the foreign organization or individual remains the owner of the goods transferred to Vietnamese organizations or individuals or bears responsibility for distribution costs, advertising, marketing, service quality, and product quality provided to Vietnamese organizations or individuals, or sets the selling price of goods or service supply prices; including cases where they authorize or hire Vietnamese organizations or individuals to perform part of the distribution services or other services related to sales in Vietnam.

c) Foreign organizations and individuals conducting negotiations and signing contracts under the name of foreign organizations through Vietnamese organizations.

d) Foreign organizations and individuals exercising export rights, import rights, distribution in the Vietnamese market, purchasing goods for export, selling goods to Vietnamese traders in accordance with Vietnamese commercial laws.

2. The value-added tax applicable to foreign organizations and individuals conducting business in Vietnam as stipulated herein does not apply to:

a) Organizations established in accordance with Vietnamese law.

b) Foreign organizations and individuals providing goods to Vietnamese organizations or individuals without accompanying services performed in Vietnam under the delivery at the border port of the exporting country: the seller bears all responsibilities, costs, and risks related to the export and delivery at the border port of the exporting country; the buyer bears all responsibilities, costs, and risks related to receiving the goods and transporting them from the border port of the exporting country back to Vietnam (including cases where delivery at the border port of the exporting country includes warranty terms as the responsibility and obligation of the seller).

c) Foreign organizations and individuals providing goods to Vietnamese organizations or individuals without accompanying services performed in Vietnam under the delivery at the border port of Vietnam: the seller bears all responsibilities, costs, and risks related to the goods up to the point of delivery at the border port of Vietnam; the buyer bears all responsibilities, costs, and risks related to receiving the goods and transporting them from the border port of Vietnam (including cases where delivery at the border port of Vietnam includes warranty terms as the responsibility and obligation of the seller).

d) Foreign organizations and individuals providing repair services (including or not including spare parts, equipment replacement) for transportation means, machinery, equipment (including submarine cables, transmission equipment) to Vietnamese organizations or individuals where these services are carried out abroad.

đ) Foreign organizations and individuals providing advertising and marketing services (excluding online advertising and marketing) to Vietnamese organizations or individuals where these services are carried out abroad.

e) Foreign organizations and individuals providing investment and trade promotion services to Vietnamese organizations or individuals where these services are carried out abroad.

g) Foreign organizations and individuals providing brokerage services for the sale of goods, brokerage provision of services abroad for Vietnamese organizations or individuals where these services are carried out abroad.

h) Foreign organizations and individuals providing training services (excluding online training) to Vietnamese organizations or individuals where these services are carried out abroad.

i) Foreign organizations and individuals providing international telecommunications service billing (billing payment) services, leasing satellite transmission lines and bandwidth services in accordance with the Telecommunications Law; international postal service billing (billing payment) services in accordance with the Postal Law, and international postal agreements to which the Socialist Republic of Vietnam is a party for Vietnamese organizations or individuals where these services are carried out abroad.

k) Foreign organizations and individuals using bonded warehouses, inland container depots (ICD) as storage facilities to support international transportation, transit, transshipment, or storage activities, or for other businesses to process.

l) Foreign organizations and individuals providing goods and services to Vietnamese organizations or individuals where the provision of such goods and services takes place abroad and is not consumed in Vietnam.

3. Goods and services subject to value-added tax applicable to foreign organizations and individuals conducting business in Vietnam:

a) Services or services attached to goods subject to value-added tax provided by foreign contractors, subcontractors based on contractor contracts, subcontractor contracts used for production, business operations, and consumption in Vietnam (except for the cases specified in Clause 2 of this Article) where these services are provided in Vietnam and consumed in Vietnam.

b) Services or services attached to goods subject to value-added tax provided by foreign contractors or subcontractors based on contractor contracts or subcontractor contracts for use in production, business, and consumption in Vietnam (except for cases prescribed in Clause 2 of this Article) where such services are provided outside Vietnam and consumed in Vietnam.

c) In the case where goods are supplied under a contract in the form that the place of delivery of goods is within the territory of Vietnam (except for the cases prescribed in point k, Clause 2 of this Article) or the supply of goods includes services performed in Vietnam such as installation, trial operation, warranty, maintenance, replacement, and other accompanying services (including free-of-charge accompanying services), regardless of whether the provision of these services is included in the contract price of goods or not, the value of goods shall only be subject to import value-added tax according to regulations, while the value of services subject to value-added tax shall be calculated according to the provisions of this Circular. In the case where the contract cannot separately identify the value of goods and accompanying services (including free-of-charge accompanying services), the value-added tax shall be calculated collectively for the entire contract.

4. Method of determining the amount of value-added tax payable:

a) The amount of value-added tax payable calculated directly from revenue is determined based on the taxable value and percentage rate. Herein, the taxable value of value-added tax is the total revenue from providing services or services attached to goods subject to value-added tax received by foreign contractors or subcontractors, excluding taxes payable, including expenses paid by the Vietnamese party on behalf of foreign contractors or subcontractors (if any) as stipulated in Article 13 of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing the implementation of certain provisions of the Law on Value-Added Tax.

b) The amount of value-added tax payable calculated directly from revenue is equal to the taxable revenue multiplied by the percentage rate to calculate value-added tax on revenue.

c) Foreign contractors or subcontractors subject to value-added tax calculation method directly are not allowed to deduct value-added tax on purchased goods or services used to perform contractor contracts or subcontractor contracts.

5. Revenue for calculating value-added tax in specific cases is determined as follows:

 a) In the case where the contract between the contractor or subcontractor stipulates that the revenue received by the foreign contractor or subcontractor does not include payable value-added tax, the revenue for calculating value-added tax must be converted into revenue inclusive of value-added tax and is determined according to the following formula:

b) In the case where a foreign contractor enters into a contract with a Vietnamese subcontractor or a foreign subcontractor who pays tax using the deduction method to transfer part of the work value or item to the subcontractor specified in the contract signed with the Vietnamese party and the list of Vietnamese subcontractors or foreign subcontractors performing corresponding work or items is attached to the contractor's contract, the revenue for calculating value-added tax of the foreign contractor does not include the value of work performed by the Vietnamese subcontractor or foreign subcontractor.

In the case where a foreign contractor enters into a contract with suppliers in Vietnam to purchase raw materials, machinery, equipment to perform the contractor contract and goods or services for internal consumption or non-itemized consumption not covered by the work performed by the foreign contractor under the contractor contract, the value of these goods or services shall not be deducted when determining the revenue for calculating value-added tax of the foreign contractor.

c) In the case where a foreign contractor enters into a contract with a foreign subcontractor who pays tax using the direct calculation method, the Vietnamese party shall declare and pay value-added tax on behalf of the foreign contractor and subcontractor at the applicable percentage rate for the industry in which the foreign contractor and subcontractor operate under the contractor contract or subcontractor contract. The foreign contractor and subcontractor do not need to declare and pay value-added tax on the value of work for which the Vietnamese party has declared and paid on their behalf.

d) Revenue for calculating value-added tax in the case of leasing machinery, equipment, transportation means is the total rental fee. In the case where the revenue from leasing machinery, equipment, transportation means includes costs directly borne by the lessor such as insurance, maintenance, inspection certification, operator fees, and transportation costs of machinery and equipment from abroad to Vietnam, the revenue for calculating value-added tax does not include these costs if there is actual evidence.

đ) For international cargo handling, warehousing services from Vietnam to overseas (regardless of whether the sender or recipient pays for the service), the revenue for calculating value-added tax is the total revenue received by the foreign contractor, excluding international freight charges payable to the carrier (air, sea).

e) For international express delivery services from Vietnam to overseas (regardless of whether the sender or recipient pays for the service), the revenue for calculating value-added tax is the total revenue received by the foreign contractor.

6. Percentage rate for calculating value-added tax on revenue:

a) The percentage rate for calculating value-added tax on revenue applied to organizations and individuals operating in Vietnam (excluding services provided through e-commerce channels and digital platforms) shall be implemented according to the provisions of point b, Clause 2 of Article 12 of the Law on Value-Added Tax and Article 5 of this Circular.

b) For contracts with contractors and subcontractors involving multiple business activities or where part of the contract value is not subject to value-added tax, the application of a percentage rate to calculate value-added tax on revenue for determining the amount of value-added tax payable shall be based on the taxable revenue from each business activity carried out by foreign contractors and foreign subcontractors in accordance with the contractor contract and subcontractor contract. In cases where it is not possible to separately identify the value of each business activity, the percentage rate for calculating value-added tax on revenue shall be applied at the highest rate applicable to the industry for the entire contract value.

Specifically, for construction and installation activities that include the provision of raw materials or machinery and equipment: If the contractor contract can separately identify the value of each business activity, the foreign contractor shall not pay value-added tax on the value of raw materials or machinery and equipment that have already been subject to value-added tax at the import stage or are exempt from value-added tax; for the remaining portion of the contract value according to the contract, the percentage rate for calculating value-added tax on revenue shall be applied corresponding to the respective business activity. If the contractor contract cannot separately identify the value of each business activity, the percentage rate for calculating value-added tax on revenue shall be applied at 3% on the total contract value (including the value of imported raw materials or machinery and equipment). If the foreign contractor enters into contracts with subcontractors to transfer all parts of the work value or items including the provision of raw materials or machinery and equipment, and the foreign contractor only performs the remaining service value according to the contractor contract, the percentage rate for calculating value-added tax shall be applied to the service industry (5%).

c) For contracts providing machinery and equipment accompanied by services performed in Vietnam, if the value of machinery and equipment and the value of services can be separately identified when determining the amount of value-added tax payable, the percentage rate for calculating value-added tax on revenue shall be applied to each portion of the contract value. If the contract does not separately identify the value of machinery and equipment and the value of services, the percentage rate for calculating value-added tax on taxable revenue shall be 3%.

7. Value-added tax for foreign contractors and foreign subcontractors supplying goods and services for conducting exploration, development, and exploitation of oil and gas fields:

a) In cases where foreign contractors and foreign subcontractors supply goods and services for conducting exploration, development, and exploitation of oil and gas fields and do not meet the conditions for applying the tax deduction method, the Vietnamese party shall be responsible for withholding and paying on behalf of the value-added tax before payment. The amount of tax withheld is calculated as the total payment excluding value-added tax multiplied by the prescribed value-added tax rate applicable to the goods and services supplied by the foreign contractor.

b) In cases where foreign contractors and foreign subcontractors supplying goods and services for conducting exploration, development, and exploitation of oil and gas fields meet the conditions for applying the tax deduction method or have a permanent establishment in Vietnam, or are residents in Vietnam with a business duration of 183 days or more from the effective date of the contractor contract or subcontractor contract and comply with accounting regulations and guidelines issued by the Ministry of Finance, the following shall apply:

During the period when foreign contractors and foreign subcontractors have not yet been granted a tax registration certificate by the tax authority to declare and pay value-added tax under the tax deduction method, if the Vietnamese party makes payments to foreign contractors and foreign subcontractors, the Vietnamese party shall be responsible for withholding and paying on behalf of value-added tax before payment in accordance with the provisions of point a of this clause. When foreign contractors and foreign subcontractors are granted a tax registration certificate by the tax authority, they shall transfer invoices and supporting documents generated during the tax declaration period for value-added tax to the Vietnamese party so that the Vietnamese party can declare and pay on behalf of value-added tax for foreign contractors and foreign subcontractors.

Foreign contractors and foreign subcontractors shall not deduct input value-added tax incurred prior to being granted a tax registration certificate.

8. "Contract with contractor" as defined in this Circular refers to a contract, agreement, or commitment between a foreign contractor and the Vietnamese party. "Subcontractor contract" as defined in this Circular refers to a contract, agreement, or commitment between a subcontractor and a foreign contractor, wherein the subcontractor includes foreign subcontractors and Vietnamese subcontractors.

9. Provisions regarding permanent establishments and resident status in this Circular shall be implemented in accordance with laws on corporate income tax and personal income tax.

Article 10. Effective Date

1. This Circular takes effect from July 1, 2025.

2. This Circular replaces:

a) Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Minister of Finance, guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Value Added Tax.

b) Circular No. 193/2015/TT-BTC dated November 24, 2015, issued by the Minister of Finance, amending and supplementing Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Minister of Finance, guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Value Added Tax.

c) Circular No. 173/2016/TT-BTC dated October 28, 2016, issued by the Minister of Finance, amending and supplementing the first part of Clause 3, Article 15 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Minister of Finance (which has been amended and supplemented according to Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015, all issued by the Minister of Finance).

d) Circular No. 82/2018/TT-BTC dated August 30, 2018, issued by the Minister of Finance, abolishing the example 37 provided for at Point a.4, Clause 10, Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Minister of Finance, guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Value Added Tax.

đ) Circular No. 43/2021/TT-BTC dated June 11, 2021, issued by the Minister of Finance, amending and supplementing Clause 11, Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Minister of Finance, guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Value Added Tax (which has been amended and supplemented according to Circular No. 26/2015/TT-BTC dated February 27, 2015, issued by the Minister of Finance).

e) Circular No. 13/2023/TT-BTC dated February 28, 2023, issued by the Minister of Finance, guiding the implementation of Decree No. 49/2022/NĐ-CP dated July 29, 2022, issued by the Government, amending and supplementing certain provisions of Decree No. 209/2013/NĐ-CP dated December 18, 2013, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Value Added Tax which has been amended and supplemented certain provisions according to Decree No. 12/2015/NĐ-CP, Decree No. 100/2016/NĐ-CP, and Decree No. 146/2017/NĐ-CP, and amending and supplementing Circular No. 80/2021/TT-BTC dated September 29, 2021, issued by the Minister of Finance.

3. Abolish the provisions at:

a) Chapter 2 of Circular No. 09/2011/TT-BTC dated January 21, 2011, issued by the Minister of Finance, guiding value added tax and corporate income tax for the insurance business sector.

b) Article 3 of Circular No. 128/2011/TT-BTC dated September 12, 2011, issued by the Minister of Finance, guiding value added tax and corporate income tax for public health facilities.

c) Articles 6, 9, 12, and 15 of Circular No. 103/2014/TT-BTC dated August 6, 2014, issued by the Minister of Finance, guiding the fulfillment of tax obligations applicable to organizations and individuals from foreign countries operating in Vietnam or generating income in Vietnam.

d) Article 3 of Circular No. 119/2014/TT-BTC dated August 25, 2014, issued by the Minister of Finance, amending and supplementing certain provisions of Circular No. 156/2013/TT-BTC dated November 6, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014, and Circular No. 78/2014/TT-BTC dated June 18, 2014, all issued by the Minister of Finance, to reform and simplify administrative procedures related to tax.

đ) Chapter II of Circular No. 151/2014/TT-BTC dated October 10, 2014, issued by the Minister of Finance, guiding the implementation of Decree No. 91/2014/NĐ-CP dated October 1, 2014, issued by the Government, regarding amendments and supplements to certain provisions of various Decrees on tax.

e) Article 1 of Circular No. 26/2015/TT-BTC dated February 27, 2015, issued by the Minister of Finance, guiding value added tax and tax management under Decree No. 12/2015/NĐ-CP dated February 12, 2015, issued by the Government, detailing the implementation of the Law Amending and Supplementing Certain Provisions of Various Tax Laws and Amending and Supplementing Certain Provisions of Various Decrees on Tax, and amending and supplementing certain provisions of Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Minister of Finance, concerning invoices for goods and services.

g) Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016, issued by the Minister of Finance, guiding Decree No. 100/2016/NĐ-CP dated July 1, 2016, issued by the Government, detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax, the Special Consumption Tax Law, and the Tax Administration Law, and amending certain provisions in various Circulars on tax.

h) Article 1 of Circular No. 93/2017/TT-BTC dated September 19, 2017, issued by the Minister of Finance, amending and supplementing Clause 3 and Clause 4, Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (which has been amended and supplemented according to Circular No. 119/2014/TT-BTC dated August 25, 2014), and abolishing Clause 7, Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Minister of Finance.

i) Article 1, Article 2 of Circular No. 25/2018/TT-BTC dated March 16, 2018, issued by the Minister of Finance guiding Decree No. 146/2017/NĐ-CP dated December 15, 2017, of the Government, and amending and supplementing certain provisions of Circular No. 78/2014/TT-BTC dated June 18, 2014, and Circular No. 111/2013/TT-BTC dated August 15, 2013, both issued by the Minister of Finance.

 4. During implementation, if there are difficulties or obstacles, units and business establishments are requested to promptly report them to the Ministry of Finance for resolution./.