blue-check From July 11th, 2021: The regulations on allowing the recording of the exchange differences shall be abrogated

Circular No. 37/2021/TT-BTC dated May 27th, 2021 of the Ministry of Finance on abrogation of Circular No. 179/2012/TT-BTCstatus1 dated October 24th 2012 of the Ministry of Finance on recording, assessment, and settlement of exchange differences in enterprises
Posted: 31/5/2021 7:28:17 AM | Latest updated: 5/11/2021 7:20:15 AM (GMT+7) | LuatVietnam: 5217 | Vietlaw: 515

This Circular abrogates Circular No. 179/2012/TT-BTCstatus1 regulating the recording of exchange differences in enterprises from July 11th, 2021 in their entirety

Accordingly, all regulations, guidelines on recording of exchange differences provided at Circular No. 179/2012/TT-BTCstatus1 shall be only applied to July 10th, 2021.

This Circular takes effect from July 11th, 2021.

Ms Phuong Thao (
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blue-check 36673/CTHN-TTHT
Penalty document
Effective Date 11-Jul-2021
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 515
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