THE MINISTRY OF FINANCE
Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 156/2013/TT-BTC, Circular No. 111/2013/TT-BTC, Circular No. 219/2013/TT-BTC, Circular No. 08/2013/TT-BTC, Circular No. 85/2011/TT-BTC, Circular No. 39/2014/TT-BTC and Circular No. 78/2014/TT-BTC in order to simplify tax formalities
Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law No. 21/2012/QH13 dated November 20, 2012v 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 the Law No. 31/2013/QH13 dated June 19, 2013 on amendments to the Law on Value-added tax;
Pursuant to the Decree No. 83/2013/ND-CP dated June 22, 2013 on guidelines for the Law on Tax administration and the Law on the amendments to the Law on Tax administration;
Pursuant to the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 on guidelines for the Law on Value-added tax;
Pursuant to the Government's Decree No. 51/2010/ND-CP dated May 14, 2010 on sale invoices and the Government's Decree No. 04/2014/ND-CP dated January 17, 2014 on amendments to Decree No. 51/2010/ND-CP dated May 14, 2010;
Pursuant to the Government's Decree No. 218/2013/ND-CP dated December 26, 2013 on guidelines for the Law on Corporate income tax;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the General Department of Taxation,
For the purpose of simplification of tax formalities, the Minister of Finance hereby introduces the amendments below:
Article 1. To amend and supplement the Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guidance on some articles of the Law on Tax administration, the Law on the amendments to the Law on tax administration, and the Government's Decree no. 83/2013/ND-CP follows:
1. To issue forms attached with this Circular as follows:
a) VAT declaration form for taxpayers that declare VAT using credit-invoice method (form 01/GTGT), which replaces form 01/GTGT enclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
b) List of invoices for sold goods/services (form 01-1/GTGT), which replaces form 01-1/GTGT enclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
c) List of invoices for purchased goods/services (form 01-2/GTGT), which replaces form 01-2/GTGT enclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
d) VAT declaration form for taxpayers who trade in or craft gold, silver, and gemstones (form 03/GTGT), which replaces form No. 03/GTGT enclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
dd) List of invoices for sold goods/services (form 04-1/GTGT), which replaces form 04-1/GTGT enclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
e) The notice of registration fee for real estate (form 01-1/LPTB), which replaces form 01-1/LPTB enclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
g) Personal income tax declaration form for individuals earning incomes from real estate transfer; inheritance or offer of real estate (form 11/KK-TNCN), which replaces form No. 11/KK-TNCNenclosed with Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance.
2. To amend the Point b Clause 3 Article 11 of Circular 156/2013/TT-BTC as follows:
