Tax
Value Added Tax
- Decision No. 149/2001/QĐ-BTC on the promulgation and announcement of four (4) accounting standards of Vietnam (phase 1)
- Circular No. 21/2006/TT-BTC guiding the implementation of four accounting standards promulgated together with Decision no. 100/2005/QD-BTC dated December 28, 2005 of the Minister of Finance
- Decision No. 165/2002/QĐ-BTC promulgating and publicizing six (06) Vietnamese accounting standards (batch 2)
- Decision No. 12/2005/QĐ-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 4)
- Decision No. 100/2005/QĐ-BTC on the issuance and publication of six Vietnamese standards on accounting (batch 5)
- Circular No. 20/2006/TT-BTC guiding the implementation of six accounting standards promulgated together with Decision no. 12/2005/QD-BTC dated February 15, 2005 of the Minister of Finance
- Circular No. 161/2007/TT-BTC guiding the implementation of sixteen accounting standards promulgated together with Decision no. 149/2001/QD-BTC dated December 31, 2001, Decision No. 165/2002/QD-BTC dated December 31, 2002 and Decision No. 234/2003/QD-BTC Dated December 30, 2003 of the Minister of Finance
- Circular No. 200/2014/TT-BTC on guidelines for accounting policies for enterprises
- Circular No. 133/2016/TT-BTC accounting for small and medium enterprises
- Circular No. 132/2018/TT-BTC providing guidance on accounting regimes of extra-small enterprises
Corporate Income Tax
- Circular No. 78/2014/TT-BTC guiding the implementation of Decree No. 218/2013/ND-CP dated 26/12/2013, detailing and guiding the implementation of the Law on CIT
- Circular No. 119/2014/TT-BTC amendments to some articles in order to simplify tax formalities
- Circular No. 151/2014/TT-BTC guiding Decree No. 91/2014/ND-CP dated 1/10/2014 of the Government on amendments to Decrees on taxation
- Circular No. 96/2015/TT-BTC guidelines for Corporate Income Tax in Decree No. 12/2015/NĐ-CP dated 12/2/2015
- Circular No. 21/2016/TT-BTC guiding Value-Added Tax declaration and Enterprise Income Tax incentives under the Government’s Decree No. 111/2015/ND-CP dated 3/11/2015 on development of supporting industries
Personal Income Tax
- Circular No. 20/2010/TT-BTC revising a number of administrative procedures related to personal income tax
- Circular No. 111/2013/TT-BTC guiding the implementation of the law on Personal Income Tax, the law on the amendments, supplementation to the law on Personal Income Tax, and Decree no. 65/2013/NĐ-CP
- 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
- Circular No. 96/2016/TT-BTC guiding documentation and procedures for Personal Income Tax exemption to foreign experts participating in programs and projects funded by foreign non-governmental aid in Vietnam
Other Tax
Special Consumption Tax
- Law 70/2014/QH13 amendments and supplementations to a number of articles of the law on Special Consumption Tax
- Circular No. 20/2017/TT-BTC amending and supplementing Clause 2, Article 8 in Circular No. 195/2015/TT-BTC dated 24/11/2015 (was amended and supplemented according to Circular No. 130/2016/TT-BTC dated 12/08/2016)
- Circular No. 130/2016/TT-BTC guiding Decree no. 100/2016/ND-CP dated 01/07/2016 on the implementation of the law
- Special Consumption Tax
Investor tax of Vietnamese investors abroad
- Circular No. 11/2010/TT-BTC guiding the fulfillment of tax obligations by Vietnamese investors making offshore investment
- Circular No. 104/2011/TT-BTC amending and supplementing Circular No. 11/2010/TT-BTC dated 19/01/2010 guiding the fulfillment of tax obligation by Vietnamese investors making offshore investment
Land tax
- Decree No. 45/2014/NĐ-CP providing the collection of land use levy
- Circular No. 77/2014/TT-BTC providing guidance on a number of articles of the government’s Decree No. 46/2014 /NĐ-CP dated 15/05/2014 defining collection of land rents and water surface rents
- Decree No. 135/2016/NĐ-CP amending and supplementing to a number of articles of decrees on land levy, land and water surface rents
INVOICE
Invoice
- Circular No. 26/2015/TT-BTC guidelines for Value-Added Tax and tax administration in the government’s decree no. 12/2015/NĐ-CP dated february 12, 2015
- Circular No. 39/2014/TT-BTC guidelines for the government’s decree no. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 on sale invoices
TAX ADMINISTRATION
Law On Tax Administration
- Law No. 78/2006/QH11 on tax administration
- Decree No. 83/2013/NĐ-CP on the implementation of a number of articles of the law on tax administration and the law on amendments to the law on tax administration
- Law No. 21/2012/QH13 amending and supplementing a number of articles of the law on tax administration
- Law No. 106/2016/QH13 amendments to some articles of the law on Value-Added Tax, the law on special excise duty, and the law on tax administration
