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Tax law provisions
The place that provides important legal knowledge about taxes applicable to businesses, including VAT, CIT, PIT and other taxes in Vietnam.
Tax Administration
- Circular 119/2014/TT-BTC amending the application of tax declaration by deduction method
- Law on Tax Administration 2019 (Law No. 38/2019/QH14)
- Decree 126/2020 / ND-CP guiding the Law on Tax Administration 2019
- Circular 105/2020/TT-BTC dated December 03, 12 guiding tax registration
- Circular 31/2021/TT-BTC on risk management in tax administration
- Official Letter 6770/CTTPHCM-KK on filing tax returns during the implementation of Directive 16/CT-TTg
- Circular 80/2021/TT-BTC guiding tax administration from January 01, 01
- Decree 51/2010 / ND-CP on invoices for selling goods and providing services
- Decree 04/2014/ND-CP amending and supplementing a number of articles of Decree No. 51/2010/ND-CP dated May 14, 05 regulating invoices for selling goods and providing services
- Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP stipulating invoices for selling goods and providing services
- Consolidated document 11/VBHN-BTC in 2018 guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP on invoices for selling goods and providing services
- Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on e-invoices when selling goods and providing services
- Circular 88/2020/TT-BTC amending and supplementing Article 26 of Circular 68/2019/TT-BTC
