Circular No. 72/2020/TT-BTC revokes Circular No. 84/2017/TT-BTC guiding certain provisions of Decree No. 68/2016/NĐ-CP on conditions for operating tax-free goods and related customs issues. This document takes effect from August 10, 2020.
Đối tượng áp dụng
Units under the Ministry of Finance, customs authorities, enterprises operating tax-free goods, and related organizations.
Các điểm cốt lõi
- Revoking Circular No. 84/2017/TT-BTC from August 10, 2020 (Article 1).
- This circular does not specify additional rights and obligations for the entities subject to it but only revokes the old document.
🌐 Tác động xã hội từ văn bản này
- Enterprises operating tax-free goods and customs authorities are no longer required to comply with the provisions in Circular No. 84/2017/TT-BTC.
- Related organizations need to update new legal information to ensure compliance with current laws.
❓ Câu hỏi thường gặp
When does Circular No. 72/2020/TT-BTC take effect?
This circular takes effect from August 10, 2020 (Article 2).
Which circular does Circular No. 72/2020/TT-BTC revoke?
This circular revokes Circular No. 84/2017/TT-BTC (Article 1).
What should enterprises operating tax-free goods do after Circular No. 72/2020/TT-BTC takes effect?
Enterprises need to update new legal information and comply with current regulations replacing the revoked circular.
Does Circular No. 72/2020/TT-BTC provide detailed regulations on conditions for operating tax-free goods?
No, this circular only revokes Circular No. 84/2017/TT-BTC without issuing new regulations.
How does Circular No. 72/2020/TT-BTC affect customs authorities?
Customs authorities need to update new legal information and comply with current regulations replacing the revoked circular.
Toàn văn
MINISTRY FINANCE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Number: 72/2020/TT-BTC Hanoi, July 31, 2020
CIRCULAR
Repealing Circular No. 84/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance
guiding in detail some provisions of Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government
July 1, 2016
Based on the Law on Enactment of Legislative Acts dated June 22, 2015;
Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing some provisions and implementing mechanisms of the Law on Issuing Legal Normative Documents;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 67/2020/NĐ-CP dated June 15, 2020 amending and supplementing some provisions of Decree No. 68/2016/NĐ-CP dated July 1, 2016 on conditions for operating duty-free goods, warehouses, customs clearance locations, assembly points, inspection, and supervision;
At the proposal of the Director General of the General Department of Customs,
The Minister of Finance hereby issues this Circular to repeal Circular No. 84/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance guiding in detail some provisions of Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government.
Article 1. Repeal Circular No. 84/2017/TT-BTC dated August 5, 2017 guiding in detail some provisions of Decree No. 68/2016/NĐ-CP dated July 1, 2016 on conditions for operating duty-free goods, warehouses, customs clearance locations, assembly points, inspection, and supervision.
Article 2. Effective date.
This Circular takes effect from August 10, 2020.
Heads of units under the Ministry and related agencies are responsible for implementing this Circular.
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Place of Receipt: - Prime Minister; Deputy Prime Ministers; - Central Party Office and Party Committees; - Office of the General Secretary; Office of the National Assembly; - President's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - Ministries, ministerial-level agencies, and government agencies; - People's Committees of provinces and centrally governed cities; - Vietnam Chamber of Commerce and Industry; - Ministry of Justice's Legal Documents Inspection Department; - Customs Departments of provinces and cities; - Official Gazette; - Government website; - Website of the General Department of Customs; - To be filed with the Department of Archives; Customs (69). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Vu Thi Mai |
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