Circular No. 82/2018/TT-BTC abolishes the content of Example 37 stipulated at Point a.4 Clause 10 Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance to guide the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013, of the Government guiding the implementation of certain provisions of the Law on Value Added Tax.

CIRCULAR

Repeals the content of Example 37 as stipulated in Point a.4 Clause 10 Article 7
Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax
Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax
Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax
Decree No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax

Pursuant to the Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 amending and supplementing certain articles of the Law on Tax Administration;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 and Law No. 31/2013/QH13 amending and supplementing certain articles of the Law on Value Added Tax; Law No. 71/2014/QH13 amending and supplementing certain articles of the Tax Laws;

Pursuant to Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax; Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain articles of the Decrees on tax;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing certain articles of the Tax Laws and amending and supplementing certain articles of the Decrees on tax;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

The Minister of Finance hereby issues this Circular to repeal the content of Example 37 as stipulated in Point a.4 Clause 10 Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax:

Article 1.

1. Repeals the content of Example 37 as stipulated in Point a.4 Clause 10 Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance;

2. The other contents stipulated in Point a.4 Clause 10 Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance shall continue to be implemented.

Article 2.

1. This Circular takes effect from October 15, 2018.

2. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.