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- 1 Circular No. 65/2013/TT-BTC of May 17, 2013, amending and supplementing the Circular No. 06/2012/TT-BTC guiding the implementation of a number of articles of the Law on Value-added tax, guiding the implementation of the Decree no. 123/2008/ND-CP and the Decree No. 121/2011/ND-CP
- 2 Circular No. 06/2012/TT-BTC of January 11, 2012, guiding the implementation of a number of articles of the Law on Value-added tax, guiding the implementation of the Decree No. 123/2008/ND-CP of December 08, 2008 and the Decree No. 121/2011/ND-CP of December 27, 2011 of the Government
- 1 Law No. 78/2006/QH11 of November 29, 2006 on tax administration
- 2 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 3 Law. No. 21/2012/QH13 of November 20, 2012, amending and supplementing a number of articles of the Law on Tax Administration
- 1 Circular No. 119/2014/TT-BTC dated August 25, 2014, amendments to Circular No. 156/2013/TT-BTC, Circular No. 111/2013/TT-BTC, Circular No. 219/2013/TT-BTC, Circular No. 08/2013/TT-BTC, Circular No. 85/2011/TT-BTC, Circular No. 39/2014/TT-BTC and Circular No. 78/2014/TT-BTC in order to simplify tax formalities
- 2 Circular No. 151/2014/TT-BTC dated October 10, 2014, on providing guidance on Decree No. 91/2014/ND-CP on amendments to Decrees on taxation
- 3 Circular No. 26/2015/TT-BTC dated February 27, 2015, guidelines for value-added tax and tax administration in Decree No. 12/2015/ND-CP on guidelines for the Law on amendments to Laws, Decrees on taxations, and amendments to Circular No. 39/2014/TT-BTC on invoices for goods sale and service provision
- 4 Circular No. 193/2015/TT-BTC dated November 24, 2015, amending and supplementing The Circular No. 219/2013/TT-BTC on provision of guidance on implementation of the value-added tax law and The Government’s Decree No.209/2013/ND-CP detailed provisions and guidance on implementation of several articles of the value-added tax law
- 5 Circular No. 130/2016/TT-BTC dated August 12, 2016, on guidelines for the Government Decree No. 100/2016/ND-CP on the implementation of the Law on amendments to certain articles of the Law on value added tax, the Law on special excise tax and the Law on tax administration and to certain articles of tax-related circulars
- 6 Circular No. 173/2016/TT-BTC dated October 28, 2016,
- 7 Circular No. 25/2018/TT-BTC dated March 16, 2018
- 8 Circular No. 93/2017/TT-BTC dated September 19, 2017 amendments to clause 3 and clause 4 article 12 of Circular 219/2013/TT-BTC (amended in Circular 119/2014/TT-BTC dated August 25, 2914); abrogation of clause 7 article 11 of Circular 156/2013/TT-BTC
- 9 Circular No. 43/2021/TT-BTC dated June 11, 2021 on amendment to Clause 11 Article 10 of Circular No. 219/2013/TT-BTC guiding implementation of Law on Value-Added Tax and Decree No. 209/2013/ND-CP on elaborating to Law on Value-Added Tax (and amendment thereto under Circular No. 26/2015/TT-BTC)
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- 1 Circular No. 06/2012/TT-BTC of January 11, 2012, guiding the implementation of a number of articles of the Law on Value-added tax, guiding the implementation of the Decree No. 123/2008/ND-CP of December 08, 2008 and the Decree No. 121/2011/ND-CP of December 27, 2011 of the Government
- 2 Circular No. 65/2013/TT-BTC of May 17, 2013, amending and supplementing the Circular No. 06/2012/TT-BTC guiding the implementation of a number of articles of the Law on Value-added tax, guiding the implementation of the Decree no. 123/2008/ND-CP and the Decree No. 121/2011/ND-CP
- 3 Circular No. 119/2014/TT-BTC dated August 25, 2014, amendments to Circular No. 156/2013/TT-BTC, Circular No. 111/2013/TT-BTC, Circular No. 219/2013/TT-BTC, Circular No. 08/2013/TT-BTC, Circular No. 85/2011/TT-BTC, Circular No. 39/2014/TT-BTC and Circular No. 78/2014/TT-BTC in order to simplify tax formalities
- 4 Circular No. 151/2014/TT-BTC dated October 10, 2014, on providing guidance on Decree No. 91/2014/ND-CP on amendments to Decrees on taxation
- 5 Circular No. 26/2015/TT-BTC dated February 27, 2015, guidelines for value-added tax and tax administration in Decree No. 12/2015/ND-CP on guidelines for the Law on amendments to Laws, Decrees on taxations, and amendments to Circular No. 39/2014/TT-BTC on invoices for goods sale and service provision
- 6 Circular No. 193/2015/TT-BTC dated November 24, 2015, amending and supplementing The Circular No. 219/2013/TT-BTC on provision of guidance on implementation of the value-added tax law and The Government’s Decree No.209/2013/ND-CP detailed provisions and guidance on implementation of several articles of the value-added tax law
- 7 Circular No. 130/2016/TT-BTC dated August 12, 2016, on guidelines for the Government Decree No. 100/2016/ND-CP on the implementation of the Law on amendments to certain articles of the Law on value added tax, the Law on special excise tax and the Law on tax administration and to certain articles of tax-related circulars
- 8 Circular No. 173/2016/TT-BTC dated October 28, 2016,
- 9 Circular No. 25/2018/TT-BTC dated March 16, 2018
- 10 Circular No. 93/2017/TT-BTC dated September 19, 2017 amendments to clause 3 and clause 4 article 12 of Circular 219/2013/TT-BTC (amended in Circular 119/2014/TT-BTC dated August 25, 2914); abrogation of clause 7 article 11 of Circular 156/2013/TT-BTC
- 11 Circular No. 93/2017/TT-BTC dated September 19, 2017 amendments to clause 3 and clause 4 article 12 of Circular 219/2013/TT-BTC (amended in Circular 119/2014/TT-BTC dated August 25, 2914); abrogation of clause 7 article 11 of Circular 156/2013/TT-BTC
- 1 Decree No. 100/2016/ND-CP dated July 01, 2016, elaboration and guidelines for some Articles of the Law on amendment of the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration
- 2 Official Dispatch No. 471/CT-TTHT dated January 16, 2014, on applying methods to calculate VAT for enterprises and cooperatives which have just been established from 01/01/2014
- 3 Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax
- 4 Land law No. 45/2013/QH13 dated November 29, 2013
- 5 Circular No. 141/2013/TT-BTC of October 16, 2013, guidance on the implementation of the Government''s Decree No. 92/2013/ND-CP, elaborating the implementation of some articles that come into force from July 01, 2013 of the Law on the amendments to the Law on enterprise income tax and the Law on the amendments to the Law on value-added tax
- 6 Law No. 31/2013/QH13 of June 19, 2013, on amendments to the Law on value-added tax
- 7 Publishing Law No. 19/2012/QH13 of November 20, 2012
- 8 Law. No. 21/2012/QH13 of November 20, 2012, amending and supplementing a number of articles of the Law on Tax Administration
- 9 Cooperative Law No. 23/2012/QH13 of November 20, 2012
- 10 Law No. 46/2010/QH12 of June 16, 2010, on the State Bank of Vietnam
- 11 Circular No. 129/2008/TT-BTC of December 26, 2008, guiding the implementation of a number of articles of the Value-Added Tax Law and guiding the implementation of the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law.
- 12 Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 13 Law No. 13/2008/QH12 of June 3, 2008, on value-added tax.
- 14 Law No. 14/2008/QH12 of June 3, 2008, on enterprise income tax.
- 15 Law No. 78/2006/QH11 of November 29, 2006 on tax administration
- 16 Law No. 80/2006/QH11 of November 29, 2006, on technology transfer.
- 17 Law No. 50/2005/QH11 of November 29, 2005, on Intellectual property.
- 18 Law No. 56/2005/QH11 of November 29, 2005, on housing.
- 19 Law no. 59/2005/QH11 of November 29, 2005 on investment
- 20 Law no. 60/2005/QH11 of November 29, 2005 on enterprises
- 21 Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 22 Law No.14/2003/QH11, on state enterprises, passed by the National Assembly
- 23 Law No.21/2000/QH10, on Science and Technology, passed by the National Assembly
- 1 Decree No. 100/2016/ND-CP dated July 01, 2016, elaboration and guidelines for some Articles of the Law on amendment of the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration
- 2 Official Dispatch No. 471/CT-TTHT dated January 16, 2014, on applying methods to calculate VAT for enterprises and cooperatives which have just been established from 01/01/2014
- 3 Circular No. 141/2013/TT-BTC of October 16, 2013, guidance on the implementation of the Government''s Decree No. 92/2013/ND-CP, elaborating the implementation of some articles that come into force from July 01, 2013 of the Law on the amendments to the Law on enterprise income tax and the Law on the amendments to the Law on value-added tax
- 4 Circular No. 129/2008/TT-BTC of December 26, 2008, guiding the implementation of a number of articles of the Value-Added Tax Law and guiding the implementation of the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law.