Tax & legal alert - Circular 43 amending and supplementing Value Added Tax regulations
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Circular 43 amending and supplementing VAT laws
On 11 June 2021, Ministry of Finance released Circular 43/2021/TT-BTC (“Circular 43”) amending and supplementing Clause 11, Article 10 of Circular 219/2013/TT-BTC on implementation of Value Added Tax (“VAT”) laws (previously amended and supplemented by Circular 26/2015/TT-BTC).
This Circular takes effect from 01 August 2021.
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