Circular No. 43/2021/TT-BTC dated June 11, 2021 on amendment to Clause 11 Article 10 of Circular No. 219/2013/TT-BTC guiding implementation of Law on Value-Added Tax and Decree No. 209/2013/ND-CP on elaborating to Law on Value-Added Tax (and amendment thereto under Circular No. 26/2015/TT-BTC)