Circular No. 92/2015/TT-BTC guidelines for Value-Added Tax and Personal Income Tax incurred by residents doing business, amendments to a number of articles on Personal Income Tax in Law on amendment and supplementation to tax Law No. 71/2014/QH13 and Decree No. 12/2015/NĐ-CP dated 12/02/2015 detailing and amending tax laws and decrees on taxation