For the amendment and supplement of Article 26 Circular No. 68/2019/TT-BTC issued by the Ministry of Finance dated September 30th, 2019 for guiding the implementation of some article of the Government’s Decree No. 119/2018/ND-CP dated September 12th, 2018 prescribing electronic invoices when selling goods and providing services as follows:
“2. From the date that this Circular takes effect to June 30th, 2022, and the following documents issued by the Ministry of Finance shall remain their effective:
- Circular No. 32/2011/TT-BTC issued by the Ministry of Finance on March 14th, 2011 guiding the creation, issuance, and use of e-invoices for goods sale and service provision;
- Circular No. 191/2010/TT-BTC issued by the Ministry of Finance on December 1st, 2010 guiding the management and use of transporting invoices;
- Circular No. 39/2014/TT-BTC issued by the Ministry of Finance on March 31st, 2014 (amended, supplemented by Circular No. 119/2014/TT-BTC dated August 25th, 2014, and Circular No. 26/2015/TT-BTC issued by the Ministry of Finance on February 27th, 2015);
- Decision No. 1209/QD-BTC issued by the Minister of Finance on June 23rd, 2015 on piloting the use of e-invoices in the tax authority’s code; Decision No. 526/QĐ-BTC issued by the Minister of Finance on April 16th, 2018 on extending the scope of piloting the use of e-invoices the tax authority’s code;
- Decision No. 2660/QD-BTC issued by the Minister of Finance on December 14th, 2016 on extending the implementation period of Decision No. 1209/QD-BTC dated June 23rd, 2015;
- Circular No. 37/2017/TT-BTC issued by the Ministry of Finance on April 27th, 2017 amending, supplementing Circular No. 39/2014/TT-BTC issued by the Ministry of Finance on March 31st, 2014 (amended, supplemented by Circular No. 119/2014/TT-BTC dated August 25th, 2014, Circular No. 26/2015/TT-BTC issued by the Ministry of Finance on February 27th, 2015)”.
Deregulating Clause 3, Clause 4 Circular No. 68/2019/TT-BTC issued by the Ministry of Finance on September 30th, 2019.
