Newsletter on Circular 40/2021/TT-BTC June 30, 2021 On 01 June 2021, the Ministry of Finance issued Circular No. 40/2021/TT-BTC ('Circular 40') guiding value-added tax ("VAT"), personal income tax ("PIT"), and tax administration for business households and individuals. Download our newsbrief (EN) Download our newsbrief (VN)