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30 accounting circulars you need to know

  • November 11, 2020
  • Posted by: Thu Phuong
  • Category: Accounting
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30 ACCOUNTING CIRCULAR NEED TO KNOW

AACS would like to send readers 30 circulars that accountants need to know:

1. Circular 93/2017/TT-BTC amend Clause 3, Clause 4, Article 12 of the Circular 219/2013/TT-BTC (amended in Circular 119/2014/TT-BTC) and abolish Clause 7, Article 11 of the Circular 156/2013/TT-BTC.
2. Circular 79/2017/TT-BTC Regarding amendments to item b1, Point b, Clause 4, Article 48 of the Circular 156/2013/TT-BTC Guide to the Law on Tax Administration.
3. Circular 51/2017/TT-BTC amend the Circular 117/2012/TT-BTC Instructions for practicing tax procedure services.
4. Circular 41/2017/TT-BTC guiding the implementation of the Decree 20/2017/ND-CP regulations on tax management for enterprises with associated transactions.
5. Circular 37/2017/TT-BTC amend the Circular 39/2014/TT-BTC, 26/2015/TT-BTC.
6. Circular 31/2017/TT-BTC amend the Circular 99/2016/TT-BTC Instructions on value added tax refund management.
7. Circular 20/2017/TT-BTC amend Clause 2, Article 8 of the Circular 195/2015/TT-BTC (amended according to Circular 130/2016/TT-BTC).
8. Circular 06/2017/TT-BTC Amend Clause 1, Article 34a of the Circular 156/2013/TT-BTC Guidance on the Law on Tax Administration (added in Clause 10, Article 2 of the Circular 26/2015/TT-BTC).
9. Circular 302/2016/TT-BTC Instructions on license fees.
10. Circular 271/2016/TT-BTC Regulating the rates, collection and payment of appraisal fees for issuance of practice registration certificates and certificates of eligibility to provide accounting and auditing services.
11. Circular 153/2016/TT-BTC amend the Circular 31/2014/TT-BTC Guidance on sanctioning administrative violations in the field of price management in the Decree 109/2013/ND-CP regulations on sanctioning administrative violations in the field of price, fee, charge and invoice management.
12. Circular 147/2016/TT-BTC amend the Circular 45/2013/TT-BTC Guidance on management, use and depreciation of fixed assets.
13. Circular 130/2016/TT-BTC Decree guidance 100/2016/ND-CP guiding the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration amending and amending Tax Circulars.
14. Circular 99/2016/TT-BTC Instructions on value added tax refund management.
15. Circular 95/2016/TT-BTC Instructions on tax registration.
16. Circular 84/2016/TT-BTC Provide guidance on state budget collection and payment procedures for taxes and domestic revenues.
17. Circular 36/2016/TT-BTC Guide the implementation of tax regulations for organizations and individuals conducting oil and gas exploration and exploitation activities.
18. Circular 21/2016/TT-BTC Instructions on value added tax declaration and corporate income tax incentives according to the provisions of the Decree 111/2015/ND-CP on supporting industry development.
19. Circular December 2016/TT-BTC amend Clause 1, Article 7 of the Circular 152/2015/TT-BTC Guide to natural resources tax.
20. Circular 212/2015/TT-BTC Provide guidance on corporate income tax policies for environmental protection activities specified in the Decree 19/2015/ND-CP detailing the implementation of the Law on Environmental Protection.
21. Circular 193/2015/TT-BTC amend the Circular 219/2013/TT-BTC Guiding the implementation of the Value Added Tax Law and Decree 209/2013/ND-CP Guidance on the implementation of the Value Added Tax Law.
22. Circular 195/2015/TT-BTC Decree guidance 108/2015/ND-CP Guidance on the Special Consumption Tax Law and the revised Special Consumption Tax Law.
23. Circular 174/2015/TT-BTC Guidance on accounting for taxes and other revenues for export and import goods.
24. Circular 152/2015/TT-BTC Guide to natural resources tax.
25. Circular 110/2015/TT-BTC Instructions for electronic transactions in the tax field.
26. Circular 96/2015/TT-BTC Guidance on corporate income tax in the Decree 12/2015/ND-CP detailing the implementation of the Law amending and supplementing a number of articles of Tax Laws and amending and supplementing a number of articles of the Circular 78/2014/TT-BTC, Circulars 119/2014/TT-BTC, Circulars 151/2014/TT-BTC.
27. Circular 92/2015/TT-BTC Guidance on the implementation of value added tax and personal income tax for resident individuals with business activities; Guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of Tax Laws 71/2014/QH13 and Decree 12/2015/ND-CP detailing the implementation of the Law amending and supplementing a number of articles of Tax Laws and amending and supplementing a number of articles of Tax Decrees.
28. Circular 60/2015/TT-BTC amend the Circular 152/2011/TT-BTC Decree guidance 67/2011/ND-CP on regulations implementing the Law on Environmental Protection Tax.
29. Circular 26/2015/TT-BTC Value added tax and tax management guidance in the Decree 12/2015/ND-CP, amending the Circular 39/2014/TT-BTC on invoices for selling goods and providing services.
30. Circular 151/2014/TT-BTC guiding the implementation of the Decree 91/2014/ND-CP Amending and supplementing a number of articles in the Decree on tax regulations.

31. Circular 32/2011/TT-BTC Instructions on creating, issuing and using electronic invoices.

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