Electronic invoice ("Investment Agreement")
Current legal documents Decree No. 119/2018/ND-CP (“Decree 119”) issued on September 12, 9 by the Government, Regulations on Electronic Invoices (E-Invoices) when selling goods, service provision, effective November 2018, 01.
Insurance - Salary ("BH-TL")
Documents on Insurance - New salary and main content Decree 121/2018/ND-CP dated September 13, 9 amending and supplementing a number of adjustments of Decree No. 2018/49/ND-CP dated September 2013, 14 May 5, 2013 of the Government detailing the implementation of a number of […]
Transfer pricing - Linked transactions ("CG-GDLK")
System of current legal documents Decree 20/2017/ND-CP (“Decree 20”) was issued on February 24, 02 and took effect on May 2017, 01; Circular 05/2017/TT-BTC guiding Decree 41 was issued on April 2017, 20 and also […]
Special Consumption Tax (“Special Consumption Tax”)
SCT is a tax imposed on the production or import of certain goods or the provision of certain services. Imported goods (except gasoline of all kinds) are subject to excise tax at both the importation stage and the sale stage. Download File: https://goo.gl/LgNdDK […]
Import and export tax ("import and export")
“Import and Export Tax” Import and export tax is an indirect tax, levied on goods that are allowed to be exported and imported across the Vietnamese border. Tax rates ( Import and Export Taxes ) The import and export tax rates ( Import and Export Taxes ) frequently change. Therefore, businesses should often […]
Foreign contractor tax ("NTNN")
System of current legal documents Circular No. 103/2014/TT-BTC dated August 06, 8, Circular guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam Male or earning income in Vietnam, effective [...]
Personal income tax ("PIT")
System of current legal documents Law No. 04/2007/QH12 dated November 21, 11, Law on Personal Income Tax, effective from January 2007, 01; Law No. 01/2009/QH26 dated November 2012, 13, the Law amending and supplementing a number of articles of the Law on […]
Value added tax ("VAT")
System of current legal documents Law No. 13/2008/QH12 promulgated on June 03, 06 by the National Assembly, Law on Value Added Tax, effective from January 2008, 01); Law No. 01/2009/QH31 promulgated on June 2013, 13 by the National Assembly, the Law amending and supplementing a number of articles […]
Corporate income tax ("CIT")
System of current legal documents Law No. 14/2008/QH12 of the 01th National Assembly on Corporate Income Tax (effective from January 01, 2009); Law No. 32/2013/QH13 promulgated on June 19, 06 by the XIII National Assembly amending and supplementing a number of articles of the Law on […]