Vietnam: Updating Circular 130 providing new guidelines for value added tax and special excise tax
From July 01, 2016, Circular No. 130/2016/TT-BTC of the Ministry of Finance of Vietnam on guidelines for the implementation of Decree No. 100/2016/ND-CP on the implementation of the Law on amendments to certain articles of the Law on value added tax, the Law on special excise tax and the Law on tax administration and to certain articles of tax-related circulars will come into force.
Article table of contents
Circular No. 130/2016/TT-BTC of the Ministry of Finance of Vietnam amends and supplements 05 tax-related circulars, including:
- Circular No. 219/2013/TT-BTC on guidelines for the implementation of the Law on value added tax and Decree No. 209/2013/ND-CP (as amended by Circular No. 119/2014/TT-BTC, Circular No. 151/2014/TT-BTC and Circular No. 26/2015/TT-BTC);
- Circular No. 195/2015/TT-BTC on guidelines for Decree No. 108/2015/ND-CP;
- Circular No. 156/2013/TT-BTC on guidelines for certain articles of the Law on tax administration, the Law on amendments to the Law on tax administration and Decree No. 83/2013/ND-CP (as amended by Circular No. 119/2014/TT-BTC, Circular No. 151/2014/TT-BTC and Circular No. 26/2015/TT-BTC);
- Supplementing Clause 10 to Article 10 of Circular No. 153/2011/TT-BTC on guidelines for the tax on the use of non-agricultural land;
- Supplementing Point a1 after Point a Clause 6 Article 18 of Circular No. 78/2014/TT-BTC on guidelines for Decree No. 218/2013/ND-CP on guidelines for the Law on corporate income tax (as amended by Clause 4 Article 10 of Circular No. 96/2015/TT-BTC).
More details can be found in Circular No. 130/2016/TT-BTC of the Ministry of Finance of Vietnam; in particular, Article 4 of this Circular takes effect from the tax period of 2016.
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