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CIRCULAR

ANNULMENT OF CERTAIN LEGISLATIVE DOCUMENTS PROMULGATED BY THE MINISTER OF FINANCE AND JOINTLY PROMULGATED BY MINISTRIES IN TAX, PUBLIC ASSET MANAGEMENT AND PUBLIC DEBT MANAGEMENT SECTORS

Pursuant to the Law on Promulgation of Legislative Documents dated June 22, 2015;

Pursuant to the Government’s Decree No. 34/2016/ND-CP dated May 14, 2016 on guidelines for implementation of the Law on Promulgation of Legislative Documents;

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

At the request of Director General of General Department of Customs, Director of Department of Public Asset Management, Director of Department of Debt Management and External Finance and Director of Department of Legal Affairs;

After reaching an agreement with the Minister of Natural Resources and Environment, Minister of Finance hereby promulgates a Circular on annulment of certain legislative documents promulgated by the Minister of Finance and jointly promulgated by Ministries in tax, public asset management and public debt management sectors.

Article 1. Annulment of 21 legislative documents in tax sector in their entirety

1. Circular No. 60A-TC/TCT dated September 01, 1997 of the Ministry of Finance providing guidance on amendments to Circular No. 30/TC-TCT dated May 23, 1991 providing guidance on regime for management of collection of tax on fishing and Circular No. 69-TC/TCT dated November 27, 1991 providing guidance on converting the regime for collection of fees for forest tending to that for collection of severance taxes on natural forest products;

2. Circular No. 109/1998/TT-BTC dated July 31, 1998 of the Ministry of Finance providing guidance on amendments to regulations on reduction of special excise duty;

3. Circular No. 191/1998/TT-BTC dated December 31, 1998 of the Ministry of Finance providing guidance on accounting of value added tax on capital construction, manufacturing and processing of agricultural and forestry products;

4. Circular No. 100/1999/TT-BTC dated August 19, 1999 of the Ministry of Finance providing guidance on declaration and payment of corporate income tax by lottery agents and use of invoices and documents for lottery business;

5. Circular No. 24/2000/TT-BTC dated March 30, 2000 of the Ministry of Finance providing guidelines for implementation of the Prime Minister’s Decision No. 08/2000/QD-TTg dated January 17, 2000 on exemption and reduction of corporate income tax payable by industrial and commercial household businesses and service providers suffering from unexpected natural disasters, fires or accidents;

6. Circular No. 86/2001/TT-BTC dated October 29, 2001 of the Ministry of Finance providing guidance on refund of paid special excise duty on exported cigarettes;

7. Circular No. 03/2002/TT-BTC dated January 14, 2002 of the Ministry of Finance providing guidance on tax collection managing regime applicable to fishing establishments;

8. Circular No. 69/2002/TT-BTC dated August 16, 2002 of the Ministry of Finance providing guidance on implementation of the Prime Minister's Decision No. 41/2002/QD-TTg dated March 18, 2002 on preventing loss of value added tax and corporate income tax through selling prices with respect to trading in cars and two-wheeled mopeds.

9. Circular No. 53/2003/TT-BTC dated June 02, 2003 of the Ministry of Finance providing guidance on application of tax regime to law offices and partnerships;

10. Circular No. 26/2004/TT-BTC dated March 31, 2004 of the Ministry of Finance providing guidelines for implementation of regulations on profit remittance tax and refund of corporate income tax on re-invested incomes to foreign investors;

11. Circular No. 100/2004/TT-BTC dated October 20, 2004 of the Ministry of Finance providing guidance on value added tax and corporate income tax in securities sector;

12. Circular No. 82/2005/TT-BTC dated September 21, 2005 of the Ministry of Finance providing guidance on pilot self-declaration and self-payment of special excise duty by businesses under the Prime Minister’s Decision no. 161/2005/QD-TTG dated June 30, 2005;

13. Circular No. 41/2006/TT-BTC dated May 12, 2006 of the Ministry of Finance providing guidelines for implementation of the Prime Minister's 161/2005/QD-TTg dated June 30, 2005 on expanding pilot self-declaration and self-payment of house and land tax, income tax on high income earners and license tax by businesses;

14. Circular No. 72/2006/TT-BTC dated August 10, 2006 of the Ministry of Finance on amendments to the Circular No. 100/2004/TT-BTC dated October 20, 2004 of the Ministry of Finance providing guidance on value added tax and corporate income tax in securities sector;

15. Circular No. 82/2006/TT-BTC dated September 13, 2006 of the Ministry of Finance providing guidance on provision of corporate income tax incentives to Credit Guarantee Fund for Small and Medium-Sized Enterprises;

16. Circular No. 77/2008/TT-BTC dated September 15, 2008 of the Ministry of Finance providing guidelines for implementation of several measures to handle outstanding tax debts;

17. Circular No. 38/2010/TT-BTC dated March 19, 2010 of the Ministry of Finance providing guidelines for implementation of tax regulations applicable to organizations and regulations transferring the right to prospect, extract and process minerals;

18. Circular No.96/2011/TT-BTC dated July 04, 2011 of the Ministry of Finance providing guidance on the financial policy specified in  the Prime Minister’s Decision No. 12/2011/QD-TTg dated February 24, 2011 on the policy on development of several supporting industries;

19. Circular No. 199/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance providing guidelines for implementation of the Government’s Decree No. 122/2011/ND-CP dated December 27, 2011 on change of corporate income tax incentives for enterprises enjoying corporate income tax incentives based on export ratios withdrawn under WTO's commitments.

20. Decision No. 187/2003/QD-BTC dated November 1, 2003 of the Minister of Finance on issuance of license tax receipts;

21. Decision No. 44/2007/QD-BTC dated June 04, 2007 of the Minister of Finance on termination of refund of special excise duty on exported domestically produced cigarettes bearing foreign marks.

Article 2. Annulment of 06 legislative documents in public asset management sector in their entirety

1. Circular No. 35/2001/TT-BTC dated May 25, 2001 of the Ministry of Finance providing guidance on payment of land rents and contribution of joint venture capital with land use right value by domestic organizations, family households and individuals;

2. Circular No. 41/2003/TT-BTC dated May 06, 2003 of the Ministry of Finance on allocation of production land and homestead land for ethnic minorities in the central highlands;

3. Circular No. 83/2004/TT-BTC dated August 17, 2004 of the Ministry of Finance providing guidance on management of offices of administrative agencies and public service providers.

4. Circular No. 29/2006/TT-BTC dated April 04, 2006 of the Ministry of Finance providing guidelines for implementation of the Government’s Decree No. 13/2006/ND-CP dated January 24, 2006 on determination of land use right value to be included in value of assets of organizations to which the State allocates land without requiring payment of land levy.

5. Circular No. 192/2009/TT-BTC dated October 01, 2009 of the Ministry of Finance providing guidelines for pilot payment of land levy by new city/district/town projects, housing projects and industrial park infrastructure projects under the Government's Resolution No. 33/2008/NQ-CP dated December 31, 2008;

6. Joint Circular No. 14/2008/TTLT-BTC-BTNMT dated January 31, 2008 of the Ministry of Finance and the Ministry of Natural Resources and Environment providing guidelines for implementation of several Articles of the Government’s Decree No. 84/2007/ND-CP providing for additional regulations on issuance of certificates of land use right, land appropriation, exercise of land use rights, procedures for providing compensation, assistance and relocation houses and land upon land expropriation by the State and settlement of complaints about land.

Article 3. Annulment of 02 Circulars in public debt management sector in their entirety

1. Circular No. 110/2009/TT-BTC dated May 29, 2009 of the Ministry of Finance providing guidelines for financial regime applicable to IFAD-funded programs and projects;

2. Circular No. 193/2011/TT-BTC dated December 23, 2011 of the Ministry of Finance providing guidelines for financial management and disbursement of capital for programs and projects funded by OPEC Fund for International Development (OFID).

Article 4. Implementation

This Circular comes into force from January 10, 2020.

Heads of units affiliated to the Ministries and agencies concerned are responsible for the implementation of this Circular./.

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