On October 08, 2019, this Ministry of Finance issues the Circular No. 71/2019/TT-BTC on annulling the Circular No. 116/2012/TT-BTC dated July 18, 2012 guiding pilot application of corporate income tax policy for Tinh Thuong One-member Limited Liability Micro finance
Institution, the Circular No. 135/2013/TT-BTC dated September 27, 2013 guiding pilot application of corporate income tax policy for micro finance institution.
According to this Circular, the two following Circular shall be null and void:
- The Circular No. 116/2012/TT-BTC dated July 18, 2012 on guiding pilot application of corporate income tax policy for Tinh Thuong One-member Limited Liability Micro finance Institution.
- The Circular No. 135/2013/TT-BTC dated September 27, 2013 guiding pilot application of corporate income tax policy for micro finance institution.
This Circular takes effect on November 22, 2019.