Circular No. 82/2018/TT-BTC BTC removing example 37 of Point a.4, Clause 10, Article 7, Circular No. 219/2013/TT-BTC dated 31/12/2013 guidance on implementation of Value-Added Tax Law and Degree No. 209/2013/NĐ-CP dated 18/12/2013 detailed and guiding implementation of a number of articles of law on Value-Added Tax.