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Uni 10-11-2016 - Guidance on bank account registration removal from tax authority

Issue date: 10/11/2016 | 8:47:41 AM
CIRCULAR 173/2016/TT-BTC DATED 28 OCT 2016 OF MOF REVISING, ADDING CIRCULAR 219/2013/TT-BTC

On 28 Oct 2016, MOF issued Circular 173/2016/TT-BTC revising, adding the first frame of clause 3 article 15 Circular 219/2013/TT-BTC. Accordingly, remove: accounts of buyers and sellers must be accounts registered or notified of tax authority for conditions of bank payments for VAT deduction.

This Circular takes from 15 December 2016.

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