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.
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