{"id":999975823,"date":"2025-05-17T16:27:50","date_gmt":"2025-05-17T09:27:50","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&#038;p=999975823"},"modified":"2026-02-24T13:44:03","modified_gmt":"2026-02-24T06:44:03","slug":"circular-no-78-2021-tt-btc","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/circular-no-78-2021-tt-btc\/","title":{"rendered":"Circular No. 78\/2021\/TT-BTC"},"content":{"rendered":"<p>Circular No. 78\/2021\/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<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Number of symbols<\/strong><\/td>\n<td style=\"width: 64.9529%;\">78\/2021\/TT-BTC<\/td>\n<\/tr>\n<tr>\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Date of issue<\/strong><\/td>\n<td style=\"width: 64.9529%;\">17-09-2021<\/td>\n<\/tr>\n<tr id=\"ctrl_190596_91_tr_ngaycohieuluc\">\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Effective Date<\/strong><\/td>\n<td style=\"width: 64.9529%;\">01-07-2022<\/td>\n<\/tr>\n<tr>\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Text type<\/strong><\/td>\n<td style=\"width: 64.9529%;\">Circular<\/td>\n<\/tr>\n<tr>\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Issuing agency<\/strong><\/td>\n<td style=\"width: 64.9529%;\">Ministry of Finance<\/td>\n<\/tr>\n<tr>\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Signatory<\/strong><\/td>\n<td style=\"width: 64.9529%;\">Tran Xuan Ha<\/td>\n<\/tr>\n<tr>\n<td class=\"col1\" style=\"width: 34.4678%;\"><strong>Abstract<\/strong><\/td>\n<td style=\"width: 64.9529%;\">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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"<p>Circular No. 78\/2021\/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, 2021...<\/p>","protected":false},"featured_media":999975824,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[285],"tags":[345],"class_list":["post-999975823","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-https-bizzi-vn-wp-content-uploads-2025-06-78-btc-pdf"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999975823","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=999975823"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999975823\/revisions"}],"predecessor-version":[{"id":999975826,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999975823\/revisions\/999975826"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999975824"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999975823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999975823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999975823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}