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Tax law provisions
Provide legal provisions on taxes including VAT, CIT, PIT, tax management, related transactions, invoices and related regulations.
- Cases of tax code locking and How to avoid tax code locking
- Stop making additional declarations and adjustments for taxpayers at the request of the investigation agency
- Tax exemption for innovative start-up activities arising in Ho Chi Minh City
- Consolidated document 02/VBHN-BTC year 2024 consolidates the Circular guiding the implementation of the Law on Personal Income Tax and Decree 65/2013/ND-CP guiding the Law on Personal Income Tax
- Consolidated document 01/VBHN-BTC year 2024 consolidates the Circular guiding the VAT Law and Decree 209/2013/ND-CP guiding the VAT Law
- Decree 94/2023/ND-CP regulating value added tax reduction policy in 2024
- Extend the 2% VAT reduction period until June 30, 06
- Decree No. 70/2023/ND-CP Amending and supplementing a number of articles of Decree No. 152/2020/ND-CP
- Guidance on reducing VAT to 8% according to Decree 44/2023/ND-CP
- Decree No. 44/2023/ND-CP stipulating the VAT reduction policy under Resolution No. 101/2023/QH15
- Principles of settlement of state compensation by tax authorities at all levels
- Tax filing schedule 2023
- Decision 1795/QD-TCT on the process of coercive tax debt
- Handbook | Determining the tax incentives to be enjoyed for the software industry
- Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
- Circular 19/2021/TT-BTC guiding electronic transactions in the tax field
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Tax Administration
- Apply the set of criteria for classifying VAT refund documents from September 18, 09
- Decree 91/2022/ND-CP amending and supplementing Decree 126/2020/ND-CP guiding the Law on Tax Administration
- How to determine monthly or quarterly tax return?
- Circular 80/2021/TT-BTC guiding tax administration from January 01, 01
- Circular 78/2021/TT-BTC on invoices and documents
- Official Letter 6770/CTTPHCM-KK on filing tax returns during the implementation of Directive 16/CT-TTg
- Circular 31/2021/TT-BTC on risk management in tax administration
- Circular 105/2020/TT-BTC dated December 03, 12 guiding tax registration
- Decree 126/2020 / ND-CP guiding the Law on Tax Administration 2019
- Law on Tax Administration 2019 (Law No. 38/2019/QH14)
- Circular 119/2014/TT-BTC amending the application of tax declaration by deduction method
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V.a.t tax
- Extend the 2% VAT reduction period until June 30, 06
- Guidance on reducing VAT to 8% according to Decree 44/2023/ND-CP
- Decree No. 44/2023/ND-CP stipulating the VAT reduction policy under Resolution No. 101/2023/QH15
- Are professional skills training services subject to VAT?
- Decree No. 15/2022/ND-CP stipulating tax exemption and reduction under Resolution 43/2022/QH15
- Reducing VAT from 10% to 8% in 2022 (From February 01 – Detailed application instructions)
- Tax authorities and the fight against profiteering from value added tax (VAT)
- Circular 43/2021/TT-BTC supplementing medical instruments and equipment subject to VAT rate of 5%
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Corporate income tax
- Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5
- Costs related to Covid are included in business expenses and not included in personal income taxable income
- Decision 29/2021/QD-TTg on special investment incentives
- Decree 57/2021/ND-CP on corporate income tax incentives for projects producing supporting industry products
- Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises
- personal income tax
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Receipts
- Handbook | Instructions on purchasing goods and services in the form of a List
- Instructions for handling electronic invoices exported with incorrect information according to Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC
- How to handle e-invoices made with errors according to Official Letter 1647/TCT-CS
- Instructions for making invoices for 2% VAT reduction according to Decree 15/2022/ND-CP
- Handbook | Instructions for using invoices and managing risks when using invoices
- Criteria for evaluating taxpayers showing signs of risk in management and use of invoices (Decision 78/QD-TCT dated February 02, 02)
- Some notes on using invoices
- From July 01, 07, all outstanding invoices (not yet converted to e-invoices) have expired
- Risk signs on invoices and VAT refund fraud issued by the General Department of Taxation
- Manage input and output information of businesses and individuals through electronic invoices
- Official Dispatch 5113/TCT-CS guiding some contents about e-invoices
- Official Letter 4144/TCT-CS General Department of Taxation introduces new contents in Circular 78/2021/TT-BTC guiding invoices and documents
- The process of managing electronic invoices issued by the General Department of Taxation
- Decree No. 123/2020 / ND-CP on invoices and documents
- Circular 88/2020/TT-BTC amending and supplementing Article 26 of Circular 68/2019/TT-BTC
- Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on e-invoices when selling goods and providing services
- Consolidated document 11/VBHN-BTC in 2018 guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP on invoices for selling goods and providing services
- Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP stipulating invoices for selling goods and providing services
- Decree 04/2014/ND-CP amending and supplementing a number of articles of Decree No. 51/2010/ND-CP dated May 14, 05 regulating invoices for selling goods and providing services
- Decree 51/2010 / ND-CP on invoices for selling goods and providing services
- Penalties for administrative violations of tax and invoices
- Tax for Individuals
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Extension, tax exemption and reduction due to Covid-19
- Decree 34/2022/ND-CP extending payment of VAT, CIT and PIT in 2022
- Resolution 11/NQ-CP on tax payment extension 2022
- Resolution 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program
- Decree 92/2021/ND-CP guiding Resolution 406/NQ-UBTVQH15 on tax exemption and reduction
- Official Letter 3887/TCT-CS on business support and sponsorship for COVID-19 prevention and control activities
- Decree 52/2021/ND-CP extending the deadline for payment of VAT, CIT, PIT and land rent in 2021 (Due to Covid-19)
- Decree 41/2020/ND-CP Extension of deadlines for payment of VAT, CIT, PIT and land rent (Due to Covid-19)
- Foreign withholding tax