Circular 130/2016/TT-BTC providing guidance to Decree 100/2016/ND-CP.
On 12 August 2016, the Ministry of Finance issued the Circular 130/2016/TT-BTC (“Circular 130”) to provide guidance to Decree 100/2016/ND-CP, which stipulates in details the implementation of the Amendment Tax Law No. 106/2016/QH13. The Circular 130 mainly affirms the provisions of Law 106, Decree 100 and recent official letters. The notable points of Circular 130 are summarised in the file attached.
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