On November 11, 2020, the Ministry of Finance promulgated Circular 89/2020/TT-BTC, which came into effect on December 26, 2020, amending and supplementing Circular 50/2017/TT-BTC, Circular 105/2016/TT-BTC, Circular 195/2014/TT-BTC, Circular 115/2014/TT-BTC and repealing Circular 116/2014/TT-BTC as well as Circular 43/2016/TT-BTC.