This Circular is to amend and supplement some provisions provided in the following Circulars:

1. Circular No. 219/2013/TT-BTC (which has been amended according to Circular No. 119/2014/TT-BTC and Circular No. 151/2014/TT-BTC ) regarding subject not liable to VAT; deductible land price upon VAT calculation; entities not eligible for applying the VAT rate of 0%; conditions for VAT deduction; tax refund for projects of investment; tax refund for exported goods and services

2. Circular No. 156/2013/TT-BTC (which has been amended according to Circular No. 119/2014/TT-BTC and Circular No. 151/2014/TT-BTC ) regarding declaration and payment of tax on extraprovincial business; VAT, excise tax declaration dossiers; declaring tax incurred by foreign transport companies; tax deferral; determination of late payment interest; inspection before tax refund

3. Circular No. 39/2014/TT-BTC regarding conditions for using self-printed invoices; the use of invoices of subjects pose tax – related high risks; contents of the Notice of invoice issuance; principle of making invoices

Accordingly, one of the new points of this Circular is that the List of invoices, receipts for purchases and sales in VAT and excise tax declaration dossiers shall be annulled

As from January 01, 2015, the VAT declaration dossier is only required the VAT declaration form 01/GTGT (applied for the case of applying the credit method) or form 04/GTGT (applied for the case of applying the direct method)

This Circular takes effect as from the date on which Law No. 71/2014/QH13 and Decree No. 12/2015/ND-CP dated February 12, 2015 take effect (January 01, 2015)

To annul regulations on List of invoices, receipts for purchases and sales, and regulations on exchange rates applied when determining assessable revenues and prices in the following documents:

- Circular No. 05/2012/TT-BTC dated January 05, 2012;

- Circular No. 219/2013/TT-BTC dated December 31, 2013;

- Circular No. 156/2013/TT-BTC dated November 06, 2013;

- Circular No. 119/2014/TT-BTC dated August 25, 2014.