Legal regulation system of personal income tax

The system of documents on personal income tax according to the effective order and time makes it easy for readers to look up and learn.

Name of DocumentNumberEffective dateDocument Type

Personal income tax Law No. 04/2007 / QH12 of the National Assembly

04 / 2007 / QH12

01/01/2009

Luật
Law No. 26/2012 / QH13 amended; supplement a number of articles of the Law on Personal Income Tax of the National Assembly26 / 2012 / QH13

01/07/2013

Luật
Consolidated Document 08 / VBHN-VPQH dated 12/12/2012 by the Office of the National Assembly consolidating the Law on Personal Income Tax08 / VBHN-VPQH

12/12/2012

Consolidated document
Law No. 71/2014 / QH13 dated November 26, 11 of the XIII National Assembly promulgated on the amendment; Supplement a number of articles of the tax laws71 / 2014 / QH13

01/01/2015

Luật
Consolidated Document 15 / VBHN-VPQH dated 11/12/2014 issued by the Office of the National Assembly on consolidation of the Law on personal income tax15 / VBHN-VPQH

11/12/2014

Consolidated document
Decree 65/2013 / ND-CP of the Government detailing a number of articles of the PIT Law and the Amending Law; supplement a number of articles of the Law on personal income tax65 / 2013 / ND-CP

01/07/2013

Decree
Decree 91/2014 / ND-CP dated 01/10/2014 issued by the Government amending Decrees on tax regulations91 / 2014 / ND-CP

15/11/2014

Decree
Decree 12/2015 / ND-CP dated February 12, 02 issued by the Government guiding the amended Law; to supplement a number of articles of the Tax Laws and amendments; to supplement a number of articles of the tax decrees12 / 2015 / ND-CP

01/01/2015

Decree
Consolidated Document 14 / VBHN-BTC issued by the Ministry of Finance on May 26, 05 consolidating the Decree guiding the Law on Personal Income Tax and the amended Personal Income Tax Law14 / VBHN-BTC

26/05/2015

Consolidated document
Circular 111/2013 / TT-BTC of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax; Amendment; adding a number of articles of the Law on Personal Income Tax and the Government's Decree No. 65/2013 / ND-CP detailing a number of articles of the Law on Personal Income Tax and the Amending Law; supplement a number of articles of the Law on Personal Income Tax111 / 2013 / TT-BTC

01/07/2013

Circulars
Circular 119/2014 / TT-BTC dated 25/08/2014 issued by the Minister of Finance amending Circular 156/2013 / TT-BTC; 111/2013 / TT-BTC; 219/2013 / TT-BTC; 08/2013 / TT-BTC; 85/2011 / TT-BTC; 39/2014 / TT-BTC and 78/2014 / TT-BTC for reform; simple tax administrative procedures119 / 2014 / TT-BTC 

01/09/2014

 Circulars
Circular 151/2014 / TT-BTC of the Ministry of Finance dated October 10, 10 guiding the implementation of Decree No. 2014/91 / ND-CP dated October 2014, 01 of the Government on the amendment; to supplement a number of articles in the tax decrees151 / 2014 / TT-BTC

15/11/2014

 Circulars
Consolidated Document 04 / VBHN-BTC dated February 26, 02 issued by the Ministry of Finance guiding the Law on Management; use state property04 / VBHN-BTC

26/02/2016

 Consolidated document
Circular 92/2015 / TT-BTC guiding the implementation of value added tax and personal income tax for resident individuals conducting business activities92 / 2015 / TT-BTC

30/07/2015

Circulars
Consolidated Document 05 / VBHN-BTC issued by the Ministry of Finance on March 14, 03 guiding the implementation of the Law on Personal Income Tax; Amended Personal Income Tax Law and Decree 2016/65 / ND-CP guiding the Law on Personal Income Tax and the amended Personal Income Tax Law05 / VBHN-BTC

14/03/2016

Consolidated document

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