Circular No. 97-TC/TCT providing details for the implemen- tation of the Law on turnover tax and the Law on amendments and supplements to a number of articles of the Law on turnover tax

Circular No. 97-TC/TCT dated December 30, 1995 of the Ministry of Finance guiding the implementation of Decree No.96-CP of December 27, 1995 of the Government providing details for the implemen- tation of the Law on turnover tax and the Law on amendments and supplements to a number of articles of the Law on turnover tax