Uni 22-09-2016 - Guidance on new contents of Circular 30/2016/TT-BTC

On 12 August 2016, MOF issued Circular 130/2016/TT-BTC guiding Decree 100/2016/NĐ-CP implementing Law of revising, adding some articles of VAT law, special consumption tax law and tax administration and revising some articles in tax circulars. Some contents in Circular 130/2016/TT-BTC as follows:

-       Add non-liable VAT entities

-       Revise, add some – VAT-refunded entities and cases

-       Revise, add contents of special consumption tax computation

-       Revise, add contents of special consumption tax deduction

-       Revise, add late payment level

-       Revise, add contents of contents of determining tax late payment

-       Add, guide usual investment activities within stage from 2009 to 2013 for non-expended investment