THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 2476/QD-BTC
Hanoi, July 25, 2007
 
DECISION
CORRECTING THE FINANCE MINISTRY’S CIRCULAR No. 60/2007/TT-BTC OF JUNE 14, 2007, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND THE GOVERNMENT’S DECREE No. 85/2007/ND-CP OF MAY 25, 2007, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
THE MINISTER OF FINANCE
Pursuant to the Law on Promulgation of Legal Documents of November 12, 1996 and the Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents  of December 16, 2002 ;
Pursuant to the Government’s Decree No. 104/2004/ND-CP of March 23, 2004, on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of the General Department of Taxation,
DECIDES:
Article 1.- To correct forms No. 01A/TNDN; 01B/TNDN; 03-2/TNDN; 03-4B/TNDN; 03-4H/TNDN; 01-2/TTDB; 01-1A/TNCN; 01-1B/TNCN; 01-1C/TNCN (page 56, 57 for forms); 06A/TNCN; 01/MBAI; 04/SDNN; 03-6A/TNDN; 03-6B/TNDN; 01-1A/NTNN; 01-1B/NTNN; 01-1C/TNCN (page 111 for forms); 01/CUOC; 02/HTBT; 03/HTBT, issued together with the Finance Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of the a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.
1. Form No. 01A/TNDN:
- At Item (10):
Already printed: “Turnover earned in the period”
is now amended as: “Turnover actually earned in the period”
- At Item (11):
Already printed” “Expenses arising in the period”
is now amended as: “Expenses having actually arisen in the period”
2. Form No. 01B/TNDN:
- At Item (10):
Already printed: “Turnover earned in the period”
is now amended  as: “Turnover actually earned in the period”
- At Item (11):
Already printed: “Turnover calculated according to the common tax rate”
is now amended: “Actual turnover calculated according the common tax rate”
3. Form No. 03-2/TNDN:
- In Part I:
Already printed: “I. Plan on carrying foward losses arising in previous tax-calculation periods and this period”
is now read: “I. Plan on carrying foward losses arising in previous tax-asessment periods and registration of plan on carrying foward losses arising in this period (if any);”
4. Form No. 03-4B/TNDN:
At Item 4 of Part B:
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