LEGAL DOCUMENTS

Legal regulations on value-added tax

8 document Sort by type and effective date

Luật Still in effect

Law amending and supplementing a number of Articles of the Value Added Tax Law 2025 (Law No. 149/2025/QH15)

National Assembly

Issued on December 8, 2025 Effective December 8, 2026

Luật Still in effect

The Value Added Tax Law No. 48/2024/QH15 of 2024 will be effective from July 1, 2025.

National Assembly

Issued on December 8, 2024 Effective December 8, 2025

Decree Still in effect

Decree 144/2026/ND-CP amends Decree 181/2025/ND-CP guiding the Value Added Tax Law, which was amended by Decree 359/2025/ND-CP.

Issued on December 8, 2026 Effective December 8, 2026

Circulars Still in effect

Circular 84/2026/TT-BTC stipulates the refund of value-added tax for goods purchased in Vietnam by foreigners and Vietnamese residing abroad, which they take with them when exiting the country.

Ministry of Finance

Issued on December 8, 2026 Effective December 8, 2026

Official document Still in effect

Official Document No. 2668/TCT-CS of 2020 on value-added tax policy for enterprises converting to export processing enterprises, issued by the General Department of Taxation.

General Department of Taxation

Issued on December 8, 2020 Effective December 8, 2020

Official document Still in effect

Official Letter 3529/TCT-KK regarding VAT refund policy for investment projects that have ceased operations.

General Department of Taxation

Issued on December 8, 2020 Effective December 8, 2020

Official document Still in effect

Official Letter No. 3867/TCT-KK of 2020 regarding refund of overpaid value-added tax due to incorrect payment.

General Department of Taxation

Issued on December 8, 2020 Effective December 8, 2020

Official document Still in effect

Official document 3867/TCT-KK regarding refund of overpaid value-added tax.

General Department of Taxation

Issued on December 8, 2020 Effective December 8, 2020

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