Circular No. 40/2021/TT-BTC, issued by the Ministry of Finance on June 1, 2021 and effective from August 1, 2021, provides detailed guidance on value-added tax (VAT), personal income tax (PIT), and tax administration for household businesses and individual businesspersons.
| Issuing bodies: | Ministry of Finance (MOF) | Gazette number: | 649&650-06/2021 |
| Official number: | 40/2021/TT-BTC | Gazette dated: | 27/06/2021 |
| Types of documents: | Circular | Signer: | Ho Duc Phoc |
| Issuing date: | 01/06/2021 | Expiry date: | |
| Effective date: | 01/08/2021 | Effect status: | Partly expired |
| Fields: | Tax - Fee - Charge | Updated date: | 01/06/2021 |
