NEWSLETTER SEPTEMBER 2021
Circular guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP issued on 19 October 2020 by the Government On 29 September 2021, the Ministry of Finance issued Circular No. 80/2021/TT-BTC (Circular 80). The tax returns and other forms specified in this Circular shall be applicable to tax period starting from 1 January 2022. Tax finalization declaration for the tax period 2021 shall also use the returns/forms specified in this Circular. This Circular takes effect from 1 January 2022. This Circular annuls Circular No. 156/2013/TT-BTC, Circular No. 99/2016/TT-BTC, Circular No. 31/2017/TT-BTC, Circular...