Circular No. 93/2017/TT-BTC amends and supplements Clause 3, Clause 4 Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014) and abolishes Clause 7 Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance.

CIRCULAR

Amending and supplementing Clause 3, Clause 4 Article 12 Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014) and abolishing Clause 7 Article 11 Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance

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Pursuant to the Law on Tax Administration No. 78/2006/QH11 and the 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 the Law No. 31/2013/QH13 amending and supplementing certain articles of the Law on Value Added Tax;

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 several Decrees on tax;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions 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 several Laws on tax and amending and supplementing certain articles of several 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 issues this Circular to amend and supplement certain provisions of Circular No. 23/2021/TT-BTC dated March 30, 2021, issued by the Minister of Finance guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco productsAmending and supplementing Clause 3, Clause 4 Article 12 Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance) and abolishing Clause 7 Article 11 Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance as follows: