{"id":999975771,"date":"2025-05-31T15:13:06","date_gmt":"2025-05-31T08:13:06","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&#038;p=999975771"},"modified":"2026-02-24T13:43:42","modified_gmt":"2026-02-24T06:43:42","slug":"circular-no-32-2025-tt-btc","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/circular-no-32-2025-tt-btc\/","title":{"rendered":"Circular No. 32\/2025\/TT-BTC"},"content":{"rendered":"<p>Circular No. 32\/2025\/TT-BTC of the Ministry of Finance: Guidance on the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123\/2020\/ND-CP dated October 19, 2020 of the Government regulating invoices and documents, Decree No. 70\/2025\/ND-CP dated March 20, 2025 amending and supplementing a number of articles of Decree No. 123\/2020\/ND-CP<\/p>\n<table style=\"width: 100%; height: 216px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 24px;\"><strong>Number of symbols<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 24px;\">32\/2025\/TT-BTC<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 24px;\"><strong>Date of issue<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 24px;\">31-05-2025<\/td>\n<\/tr>\n<tr id=\"ctrl_190596_91_tr_ngaycohieuluc\" style=\"height: 24px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 24px;\"><strong>Effective Date<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 24px;\">01-06-2025<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 24px;\"><strong>Text type<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 24px;\">Circular<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 24px;\"><strong>Issuing agency<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 24px;\">Ministry of Finance<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 24px;\"><strong>Signatory<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 24px;\">Cao Anh Tuan<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td class=\"col1\" style=\"width: 34.3954%; height: 72px;\"><strong>Abstract<\/strong><\/td>\n<td style=\"width: 65.0253%; height: 72px;\">Guidance on the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123\/2020\/ND-CP dated October 19, 2020 of the Government regulating invoices and documents, Decree No. 70\/2025\/ND-CP dated March 20, 2025 amending and supplementing a number of articles of Decree No. 123\/2020\/ND-CP<\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"<p>Guidance on the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123\/2020\/ND-CP dated October 19, 2020 of the Government regulating invoices and documents, Decree No. 70\/2025\/ND-CP dated March 20, 2025 amending and supplementing a number of articles of Decree No. 123\/2020\/ND-CP<\/p>","protected":false},"featured_media":999975774,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[285],"tags":[344],"class_list":["post-999975771","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-https-bizzi-vn-wp-content-uploads-2025-06-32-btc-pdf"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999975771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999975771"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999975771\/revisions"}],"predecessor-version":[{"id":999975791,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999975771\/revisions\/999975791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999975774"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999975771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999975771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999975771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}