International Accounting Standards (IFRS) - Pilot application in Vietnam in the period 2020 - 2025
On February 22, the seminar "International situation, experience and roadmap for applying International Accounting Standards (IFRS) in Vietnam" was jointly organized by the Ministry of Finance and the Japan International Cooperation Agency. took place in Hanoi, one of the most important […]
Circular 117 / 2005 / TT-BTC guiding the determination of market prices in business transactions between parties with affiliation
Pursuant to the Law on corporate income tax No. 09/2003/QH11 dated June 17, 6; Pursuant to the Government's Decree No. 2003/164/ND-CP dated December 2003, 22 detailing the implementation of the Law on Corporate Income Tax; Pursuant to the Government's Decree No. 12/2003/ND-CP dated July 77, 2003 stipulating the functions, tasks, powers, […]
Circular 66 / 2010 / TT-BTC providing additional guidance on Circular No. XNXX / 117 / TT-BTC
Pursuant to the Law on Corporate Income Tax No. 14/2008/QH12 dated June 03, 6; Pursuant to the Law on Tax Administration No. 2008/78/QH2006 dated November 11, 29; Pursuant to the Government's Decree No. 11/2006/ND-CP dated December 124, 2008 detailing the implementation of a number of articles of the Law on Income Tax […]
Circular No. XNXX / 41 / TT-BTC supplementing the guideline for adding Decree No. XNXX / 2017 / ND-CP
This Circular of Circular 41 / 2017 / TT-BTC instructs the subjects of application of Decree No. XNXX / 20 / ND-CP to implement some regulations on comparative analysis, selection ..
Tax management for enterprises with associated transactions
DECREES PROVISIONS ON TAX ADMINISTRATION FOR ENTERPRISES WITH LINK TRANSACTIONS Chapter I GENERAL PROVISIONS Article 1. Governing scope This Decree prescribes principles, methods, order and procedures for determining transaction prices. link; obligations of taxpayers in […]