CIRCULAR

AMENDING ARTICLE 26 OF CIRCULAR NO. 68/2019/TT-BTC DATED SEPTEMBER 30, 2019 OF MINISTRY OF FINANCE PROVIDING GUIDANCE ON IMPLEMENTATION OF SOME ARTICLES OF THE GOVERNMENT'S DECREE NO. 119/2018/ND-CP DATED SEPTEMBER 12, 2018 ON ELECTRONIC INVOICES

Pursuant to the Law on Organization of Government dated June 19, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No.119/2018/ND-CP dated September 12, 2018 on electronic invoices;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records;

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

At the request of Director of the General Department of Taxation,

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Article 1. Amendments to Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of Ministry of Finance providing guidance on implementation of some Articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on electronic invoices

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

“2. From the effective date of this Circular to June 30, 2022, the following regulations promulgated by the Ministry of Finance are still valid:

a) The Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance on generation, issuance and use of electronic invoices for sale of goods and supply of services;