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- 1 Official Dispatch No. 8336/BTC-CST of June 28, 2013, on carrying out a few of provisions taking effect from 01/7/2013 at the Law amending and supplementing a number of articles of the Law on EIT and Law amending and supplementing a number of articles of Law on VAT
- 2 Decree No. 92/2013/ND-CP of August 13, 2013, detailing implementation of a number of articles that take effect on july 01, 2013 of the Law amending and supplementing a number of articles of the Law on enterprise income tax and Law amending and supplementing a number of articles of Law on value- added tax
- 3 Official Dispatch No. 17557/BTC-TCT of December 18, 2013, on carrying out a number of provisions which take effect from 01/01/2014 at the Law on amending Law on value-added tax
- 4 Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax
- 5 Circular No. 219/2013/TT-BTC dated December 31, 2013, guidance on implementation of Law on value-added tax and Decree No. 209/2013/ND-CP providing guidance on Law on value-added tax
- 6 Circular No. 72/2014/TT-BTC dated May 30, 2014, regulations on refund of value added tax on goods of foreigners, overseas Vietnamese that taken with them upon exit
- 7 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
- 8 Decree No. 91/2014/ND-CP dated October 1, 2014, on amendments to Decrees on Taxes
- 9 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
- 10 Decree No. 12/2015/ND-CP dated February 12, 2015, on elaboration of the Law on amendments to tax Laws and amendments to some articles of Decrees on taxations
- 11 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
- 12 Circular No. 173/2016/TT-BTC dated October 28, 2016,
- 13 Decree No. 146/2017/ND-CP dated December 15, 2017
- 14 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
- 15 Circular No. 92/2019/TT-BTC dated December 31, 2019
- 16 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)
- 1 Law No. 13/2008/QH12 of June 3, 2008, on value-added tax.
- 2 Law No. 106/2016/QH13 dated April 06th, 2016, amendments to some Articles of the Law on Value-added tax, the Law on special excise duty, and the Law on Tax administration
- 3 Law No. 106/2016/QH13 dated April 06th, 2016, amendments to some Articles of the Law on Value-added tax, the Law on special excise duty, and the Law on Tax administration
- 1 Circular No. 92/2019/TT-BTC dated December 31, 2019
- 2 Decree No. 146/2017/ND-CP dated December 15, 2017
- 3 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
- 4 Circular No. 173/2016/TT-BTC dated October 28, 2016,
- 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 Decree No. 12/2015/ND-CP dated February 12, 2015, on elaboration of the Law on amendments to tax Laws and amendments to some articles of Decrees on taxations
- 7 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
- 8 Decree No. 91/2014/ND-CP dated October 1, 2014, on amendments to Decrees on Taxes
- 9 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
- 10 Circular No. 72/2014/TT-BTC dated May 30, 2014, regulations on refund of value added tax on goods of foreigners, overseas Vietnamese that taken with them upon exit
- 11 Circular No. 219/2013/TT-BTC dated December 31, 2013, guidance on implementation of Law on value-added tax and Decree No. 209/2013/ND-CP providing guidance on Law on value-added tax
- 12 Official Dispatch No. 17557/BTC-TCT of December 18, 2013, on carrying out a number of provisions which take effect from 01/01/2014 at the Law on amending Law on value-added tax
- 13 Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding implementation of Law on value-added tax
- 14 Decree No. 92/2013/ND-CP of August 13, 2013, detailing implementation of a number of articles that take effect on july 01, 2013 of the Law amending and supplementing a number of articles of the Law on enterprise income tax and Law amending and supplementing a number of articles of Law on value- added tax
- 15 Official Dispatch No. 8336/BTC-CST of June 28, 2013, on carrying out a few of provisions taking effect from 01/7/2013 at the Law amending and supplementing a number of articles of the Law on EIT and Law amending and supplementing a number of articles of Law on VAT
- 16 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
- 17 Decree No. 121/2011/ND-CP of December 27, 2011, amending and supplementing a number of articles of the Government''s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding a number of articles of the Law on Value-Added Tax
- 18 Decree no. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax.
- 19 Law No. 56/2005/QH11 of November 29, 2005, on housing.
- 20 Resolution no. 51/2001/NQ-QH10 of December 25, 2001 on amendments and supplements to a number of articles of the 1992 constitution of the socialist republic of Vietnam
- 21 1992 Constitution of the Socialist Republic of Vietnam
- 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 Decree No. 121/2011/ND-CP of December 27, 2011, amending and supplementing a number of articles of the Government''s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding a number of articles of the Law on Value-Added Tax
- 3 Decree no. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax.