The Minister of Finance issued Circular 13/2023/TT-BTC guiding the amendment of a number of regulations on VAT.

Accordingly, Article 2 of Circular 13/2023/TT-BTC amends Item a.4 point a Clause 2 Article 28 of Circular 80/2021/TT-BTC as follows:

• For investment projects in conditional business lines as prescribed in Clause 3, Article 1 of Decree 49/2022/ND-CP:

A copy of one of the forms of License or certificate or written certification , approval of conditional business lines and investment lines. (Currently, at Item a.4 point a, Clause 2, Article 28 of Circular 80/2021/TT-BTC, it includes:

– A copy of the business license for conditional business lines;

– Certificate fully satisfy the conditions for conducting conditional business lines;

– A document of a competent state agency permitting business investment in conditional business lines as prescribed at Point c, Clause 1 of this Article. 2 Article 10 of Decree 209/2013/ND-CP (amended in Clause 6, Article 1 of Decree 100/2016/ND-CP.)

Circular 13/2023/TT-BTC takes effect from April 14/ 2023.

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