Thông tư 82/2018/TT-BTC bãi bỏ nội dung ví dụ 37 quy định tại điểm a.4 Khoản 10 Điều 7 Thông tư 219/2013/TT-BTC hướng dẫn thi hành Luật Thuế giá trị gia tăng và Nghị định 209/2013/NĐ-CP hướng dẫn Luật Thuế giá trị gia tăng do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

REPEAL OF EXAMPLE 37 SPECIFIED IN POINT A.4 CLAUSE 10 ARTICLE 7 OF THE CIRCULAR NO. 219/2013/TT-BTC OF THE MINISTRY OF FINANCE DATED DECEMBER 31, 2013 PROVIDING GUIDANCE ON IMPLEMENTATION OF THE LAW ON VALUE-ADDED TAX AND THE GOVERNMENT'S DECREE NO. 209/2013/ND-CP DATED DECEMBER 18, 2013 PROVIDING GUIDANCE ON SOME ARTICLES OF THE LAW ON VALUE-ADDED TAX

Pursuant to the Law on Tax Administration No. 78/2006/QH11 and Law No. 21/2012/QH13 on amendments to the Law on Tax Administration;

Pursuant to the Law on Value-added Tax No. 13/2008/QH12 dated June 03, 2008 and Law No. 31/2013/QH13 on amendments to the Law on Value-added Tax; Law No. 71/2014/QH13 on Amendments to Laws on Taxation;

The Government’s Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for implementation of the Law on Value-Added Tax; the Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to tax decrees;

The Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for implementation of the Law on Tax Administration and the Law on Amendments to the Law on Tax Administration;

The Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for implementation of the Law on Amendments to Laws and Decrees on Taxation;

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 the Director General of the General Department of Taxation,

The Minister of Finance promulgates a Circular on repeal of Example 37 specified in Point a.4 Clause 10 Article 7 of the Circular No. 219/2013/TT-BTC of the Ministry of Finance dated December 31, 2013 providing guidance on implementation of the Law on Value-added Tax and the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 providing guidance on some Articles of the Law on Value-Added Tax:

Article 1.

1. Example 37 specified in point a.4 clause 10 Article 7 of the Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance is repealed;

2. Other regulations set out in point a.4 clause 10 Article 7 of the Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance shall continue to be implemented.

Article 2.

1. This Circular comes into force from October 15, 2018.

2. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and resolution./.