THE MINISTRY OF FINANCE

Official Dispatch No. 8336/BTC-CST of the Ministry of Finance  on the implementation some provisions taking effect from 01/7/2013 at the Law amending and supplementing a number of articles of the Law on enterprise income tax (EIT) and Law amending and supplementing a number of articles of Law on value added tax (VAT)

 

Respectfully to:
- Ministries, Ministerial-level agencies, Government-attached agencies;
- People’s Committees of central-affiliated cities and provinces; 
- Tax Departments, the Services of Finance, State Treasuries of central-affiliated cities and provinces.
 On June 19, 2013, the National Assembly passed the Law amending and supplementing a number of articles of the Law on EIT and Law amending and supplementing a number of articles of Law on VAT, of which some provisions take effect on July 01, 2013.
In the present time, the Ministry of Finance is urging in coordinating with concerned agencies to submit to the Government for promulgation of Decree detailing the implementation and promulgation of Circular guiding implementation of provisions taking effect on 01/7/2013.
Pending the guiding documents, the Ministry of Finance suggests People’s Committees of central-affiliated cities and provinces to pay attention to directions for the Services of Finance, Tax Departments, and State Treasuries in their localities in carrying out the following affairs:
1. To coordinate with the concerned agencies in localities to push up propagation to organizations, enterprises, householders and individuals about two new tax laws mentioned above.
2. To organize implementation and notify to organizations and enterprises in their localities for implementation: