Annulment of 21 legal documents in tax field

(Daiphuc corp) - According to Circular No.103/2020/TT-BTC recently issued by the Ministry of Finance, from January 10, 2021, all 21 legal documents in the tax field will be annulled.
 
 
Specifically, 21 legal documents in the tax field are abolished, including Circular No.60A-TC/TCT guiding the amendment of Circular No.30/TC-TCT dated May 23, 1991 guiding the management regime of tax collection for the fishing industry and Circular No.69-TC/TCT on the conversion of the collection of money for forest raising to the collection of royalties for the exploitation of natural forest products; Circular No.109/1998/TT-BTC amending and supplementing regulations on SCT reduction; Circular No.191/1998/TT-BTC guiding the accounting of VAT applicable to basic construction, production and processing of agricultural and forestry products; Circular No.100/1999/TT-BTC guiding the CIT declaration and payment for lottery agents and the use of invoices and documents for lottery business activities. In addition, Circular No.24/2000/TT-BTC guiding the implementation of Decision No.08/2000/QD-TTg on the exemption and reduction of CIT for industrial, commercial and service households suffering from natural disasters, fire, sudden accident; Circular No.86/2001/TT-BTC guiding the refund of SCT paid for exported cigarettes; Circular No.03/2002/TT-BTC guiding the tax collection management regime for fishing establishments; Circular No.69/2002/TT-BTC guiding the implementation of Decision No.41/2002/QD-TTg on the prevention of loss of VAT collection and corporate income tax over selling prices in the trading of automobiles and motorbikes; Circular No.53/2003/TT-BTC guiding the application of tax regimes for law firms, partnerships...
 
In addition, Circular No.103/2020/TT-BTC also abolished 6 legal documents in the field of public asset management and 2 circulars in the field of public debt management.
HQ
 

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