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home Insights Tax Publications

Related regulation 

Tax

Law on Tax administration, administrative penalties, and related regulations
  • Law on Tax administration No.38/2019/QH14 dated June 13th, 2019.
  • Decree No.125/2020/NĐ-CP dated October 19th, 2020 on regulating administrative penalties for tax or invoice related violations.
  • Decree No.126/2020/NĐ-CP dated October 19th,2020 on elaboration of the Law on Tax administration.
  • Circular No.105/2020/TT-BTC dated December 3rd, 2020 on guidelines for Tax registration, effective from January 17th, 2021.
  • Decree No.129/2013/NĐ-CP of October 16th, 2013 on penalties for administrative violations pertaining to taxation and enforcement of administrative decisions on taxation.

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Enterprise income Tax
  • Law on enterprise income Tax No.14/2008/QH12 dated June 03rd, 2008.
  • Law No.32/2013/QH13 of June 19th,2013, on the amendments to the law on enterprise income tax.
  • Law No.71/2014/QH13 of November 26th, 2014, on amendments to Tax laws.
  • Decree No. 218/2013/NĐ-CP of December 26th, 2013, detailing and guiding the law on enterprises income tax.
  • Decree No. 91/2014/NĐ-CP dated October 1st, 2014, on amendments to Decrees on Taxations.
  • Decree No. 12/2015/NĐ-CP dated February 12th, 2015, on elaboration of the Law on amendments to tax Laws and amendments to some articles of Decrees on taxations.
  • Decree No. 132/2020/NĐ-CP dated November 5th, 2020 on prescribing tax administration for enterprises having related-party transactions.
  • Circular No. 78/2014/TT-BTC dated June 18th, 2014, guiding the implementation of Decree No. 218/2013/NĐ-CP detailing and guiding the implementation of Law on enterprise income tax.
  • Circular No. 119/2014/TT-BTC dated August 25th, 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.
  • Circular No. 151/2014/TT-BTC dated October 10th, 2014, on providing guidance on Decree No. 91/2014/NĐ-CP dated October 01st, 2014 on amendments to Decrees on taxations.
  • Circular No. 96/2015/TT-BTC dated June 22nd, 2015, guidelines for corporate income tax in Decree No. 12/2015/NĐ-CP on guidelines for the Law on amendments to Laws on taxation and amendments to degrees on taxation; amendments to some articles of Circular No. 78/2014/TT-BTC, Circular No. 119/2014/TT-BTC, and Circular No. 151/2014/TT-BTC.
  • Official Dispatches on replying and guideline for specific issues from Tax Authority.

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Personal Income Tax (“PIT”)
  • Law on personal income tax No. 04/2007/QH12 of November 21st, 2007.
  • Law No. 26/2012/QH13 of November 22nd, 2007, amending and supplementing a number of articles of the Law on personal income tax.
  • Decree No. 65/2013/NĐ-CP of June 27th, 2013, detailing a number of articles of the Law on personal income tax and Law amending and supplementing a number of articles of the Law on personal income tax.
  • Circular No. 111/2013/TT-BTC of August 15th, 2013, on the implementation of the Law on personal income tax, the Law on the amendments to the law on personal income tax, and the Decree No. 65/2013/NĐ-CP elaborating a number of articles of the Law on personal income tax and the Law on the amendments to the Law on personal income tax.
  • Circular No. 92/2015/TT-BTC dated June 15th, 2015, guidelines for value-added tax and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree No. 12/2015/NĐ-CP on guidelines for the Law on the amendments to tax Laws
  • Official Dispatches on replying and guideline for specific issues from Tax Authority.

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Value-Added Tax (“VAT”)
  • Law on value-added tax No. 13/2008/QH12 of June 3rd, 2008.
  • Law No. 31/2013/QH13 of June 19th, 2013, on amendments to the Law on value-added tax.
  • Decree No. 209/2013/NĐ-CP of December 18th, 2013, detailing and guiding implementation of Law on value-added tax.
  • Decree No. 91/2014/NĐ-CP dated October 1st, 2014, on amendments to Decrees on Taxations.
  • Circular No. 219/2013/TT-BTC dated December 31st, 2013, guidance on implementation of Law on value-added tax and Decree No. 209/2013/NĐ-CP providing guidance on Law on value-added tax.
  • Circular No. 119/2014/TT-BTC dated August 25th, 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.
  • Circular No. 151/2014/TT-BTC dated October 10th, 2014, on providing guidance on Decree No. 91/2014/NĐ-CP dated October 01st, 2014 on amendments to Decrees on taxation.
  • Circular No. 26/2015/TT-BTC dated February 27th, 2015, guidelines for value-added tax and tax administration in Decree No. 12/2015/NĐ-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.
  • Circular No. 193/2015/TT-BTC dated November 24th, 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/NĐ-CP detailed provisions and guidance on implementation of several articles of the value-added tax law.
  • Circular No. 130/2016/TT-BTC dated August 12th, 2016, on guidelines for the Government Decree No. 100/2016/NĐ-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.
  • Circular No. 173/2016/TT-BTC dated October 28th, 2016, amending and supplementing the first paragraph of clause 3 Article 15 of Circular No. 219/2013/TT-BTC by the Ministry of Finance (which was amended by Circular No. 119/2014/TT-BTC, Circular No. 151/2014/TT-BTC and Circular No. 26/2015/TT-BTC by the Ministry of Finance).
  • Official Dispatches on replying and guideline for specific issues from Tax Authority.

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Foreign Contractor Tax (“FCT”)
  • Circular No.103/2014/TT-BTC dated August 06th, 2014, guidelines for fulfillment of tax liability of foreign entities doing business in Vietnam or earning income in Vietnam.
  • Official Dispatches on replying and guideline for specific issues from Tax Authority.

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