CIRCULAR 130/2016/TT-BTC DATED 12 AUGUST 2016 OF MOF GUIDING DECREE 100/2016/NĐ-CP ABOUT VAT, SPECIAL CONSUMPTION TAX AND TAX ADMINISTRATION
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
