Circular 110/2015/TT-BTC was issued on 28 July 2015 and provides guidance on tax administration and compliance by electronic means. The Circular replaces earlier Circulars 35/2013/TT-BTC and 180/2010/TT-BTC, and includes guidance on tax registration, tax declaration, tax payment and tax refund.
However, the Circular does not include guidance on electronic tax transactions for goods during the export and import stage by customs authorities.
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