Circular 88/2020/TT-BTC amending and supplementing Article 26 of Circular 68/2019/TT-BTC

CIRCULARS

AMENDING AND SUPPLEMENTING ARTICLE 26 CURRENCY NO. 68/2019/TT-BTC SEPTEMBER 30, 9 OF THE MINISTRY OF FINANCE INSTRUCTIONS ON IMPLEMENTATION OF SOME ARTICLES OF DECREE No. 2019/119/ND-CP SEPTEMBER 2018, YEAR 12 OF THE GOVERNMENT REGULATIONS ON ELECTRONIC INVOICES WHEN SELLING GOODS AND PROVIDED SERVICES

Pursuant to the Law on Government Organization dated June 19, 6;

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the Government's Decree No. 119/2018/ND-CP dated September 12, 9 on e-invoices when selling goods and providing services;

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 10 on invoices and vouchers;

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates a Circular amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 9 of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 2019/119 /ND-CP dated September 2018, 12 of the Government providing for e-invoices when selling goods and providing services as follows:

Article 1. Amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 9 of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 2019/119/ND-CP dated 2018 September 12 of the Government stipulates on e-invoices when selling goods and providing services as follows:

1. To amend Clause 2, Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 9 of the Ministry of Finance as follows:

"2. From the effective date of this Circular to June 30, 6, the following documents issued by the Ministry of Finance are still valid:

a) Circular No. 32/2011/TT-BTC dated March 14, 03 of the Ministry of Finance guiding the creation, issuance and use of electronic invoices for the sale of goods and provision of services;

b) Circular No. 191/2010/TT-BTC dated December 01, 12 guiding the management and use of transport invoices;

c) Circular No. 39/2014/TT-BTC dated March 31, 3 of the Ministry of Finance (amended and supplemented by Circular No. 2014/119/TT-BTC dated August 2014, 25, Circular No. 8/2014/TT-BTC dated February 26, 2015 of the Ministry of Finance);

d) Decision No. 1209/QD-BTC dated June 23, 6 of the Minister of Finance on piloting the use of e-invoices with authentication codes of tax authorities, Decision No. 2015/QD-BTC dated June 526, 16 of the Minister of Finance. April 4, 2018 of the Minister of Finance on expanding the pilot scope of using e-invoices with authentication codes of tax authorities;

d) Decision No. 2660/QD-BTC dated December 14, 12 of the Minister of Finance on extension of implementation of Decision No. 2016/QD-BTC dated June 1209, 23;

c) Circular No. 37/2017/TT-BTC dated April 27, 4 of the Ministry of Finance amending and supplementing Circular No. 2017/39/TT-BTC dated March 2014, 31 of the Ministry of Finance (amended by the Ministry of Finance). amended and supplemented by Circular No. 3/2014/TT-BTC dated August 119, 2014, Circular No. 25/8/TT-BTC dated February 2014, 26 of the Ministry of Finance)”.

2. Clause 3, Clause 4, Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 9 of the Ministry of Finance is annulled.

Article 2. Enforcement

1. This Circular takes effect from August 01, 11.

2. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.