Hello editors: According to the previous regulations, the currency of declaration, payment of fees and charges is Vietnam Dong. In case taxpayers incur charges and fees in foreign currencies, they must convert them to Vietnam Dong when declaring and paying fees and charges into the state budget. Currently, I heard that Circular 80/2021/TT-BTC has new changes in tax declaration currency, tax payment in freely convertible foreign currency and actual exchange rate. So what are those changes?
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