Legal documentCIRCULAR No. 104/2021/TT-BTC Posted on 24 November, 202130 October, 2025 by CPA VIETNAM On November 18, 2021, the Ministry of Finance issued Circular No. 104/2021/TT-BTC guiding the method of determining the constituent elements in the base price formula of petrol and oil. Guidance on making estimates and collecting union fees in 2022. Decree 102/2021/ND-CP amending regulations on administrative sanctions on invoices.