VIETNAMESE TAX ADMINISTRATION LAW SYSTEM CURRENTLY

VIETNAMESE TAX ADMINISTRATION LAW SYSTEM CURRENTLY

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No Legal document Name Effective time Legal stype
78/2006/QH11 Law on Tax Administration No. 78/2006 / QH11 dated November 29, 2006 of the XIth National Assembly promulgating the regulation on management of taxes and other state budget revenues managed by tax administration agencies. 01/07/2006 Law level
21/2012/QH13 Law No. 21/2012 / QH13 dated 20/11/2012 issued by the XIII National Assembly on the amendment and supplementation of some articles of Law No. 78/2006 / QH11 01/07/2013 Law level
09/VBHN-VPQH Consolidated Document No. 09 / VBHN-VPQH dated 11/12/2014 by the Office of the National Assembly Consolidated Law on Tax Administration 01/07/2007 Law level
03/VBHN-VPQH Consolidated Document No. 03 / VBHN-VPQH dated 10/07/2014 by the Office of the National Assembly Consolidated Law on Tax Administration 10/07/2014 Law level
71/2014/QH13 Law No. 71/2014 / QH13 dated 26/11/2014 issued by the XIII National Assembly on the amendment and supplementation of some articles of the tax law 01/01/2015 Law level
17/VBHN-VPQH Consolidated document 17 / VBHN-BTC dated 17/06/2015 issued by the Ministry of Finance. Circular guiding Decree 51/2010 / ND-CP and 04/2014 / ND-CP on sale invoices. goods and services 17/06/2015 Degree level
106/2016/QH13 Law No. 106/2016 / QH13 Promulgated on April 6, 2004 by the XIIIth National Assembly on Value Added Tax, the Law on Special Consumption Tax and the amended Tax Administration Law 2016. 01/01/2009 Law level
03/VBHN-VPQH Merger No. 03 / VBHN-BTC dated 20/01/2016 issued by the Ministry of Finance on Regulations on trading duty-free goods. 28/04/2016 Degree level
51/2010/NĐ-CP Decree No. 51/2010 / ND-CP dated 14/05/2010 issued by the Government on the regulations on invoices for sale of goods and provision of services 01/01/2011 Degree level
04/2014/NĐ-CP Decree No. 04/2014 / ND-CP dated 17 January 2014 issued by the Government amending Decree 51/2010 / ND-CP on goods sale and service invoices 01/03/2014 Degree level
83/2013/NĐ-CP Decree No. 83/2013 / ND-CP dated July 22, 2013 by the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration 15/09/2013 Degree level
91/2014/NĐ-CP Decree No. 91/2014 / ND-CP amending Decrees regulating taxes 15/11/2014 Degree level
12/2015/NĐ-CP Decree No. 12/2015 / ND-CP guiding the Law Amending and Supplementing a Number of Articles of the Tax Law and Amending and Supplementing a Number of Articles of the Tax Decrees 01/01/2015 Degree level
11/VBHN-BTC Consolidated Letter 11 / VBHN-BTC of 2015 to unify the Decree guiding the Law on Tax Administration and the amended Tax Administration Law issued by the Ministry of Finance. 01/01/2015 Degree level
100/2016/NĐ-CP Decree No. 100/2016 / ND-CP dated 01/07/2016 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the VAT Law, the Law on Special Sales Tax and Tax management Law. 01/01/2014 Degree level
32/2011/TT-BTC Circular No. 32/2011 / TT-BTC guiding electronic invoices 01/05/2011 Circular level
156/2013/TT-BTC Circular No. 156/2013 / TT-BTC on the implementation of a number of articles of Law No. 78/2006 / QH11 on Tax Administration; Law No. 21/2012 / QH13 amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 83/2013 / ND-CP dated July 22, 2013 of the Government. 30/12/2013 Circular level
39/2015/TT-BTC Circular No. 39/2015 / TT-BTC dated 25 March 2015 of the Ministry of Finance providing for customs valuation of imports and exports 01/04/2015 Circular level
119/2012/TT-BTC Circular No. 119/2012 / TT-BTC of the Ministry of Finance dated July 20, 2012 amending and supplementing Circular No. 157/2011 / TT-BTC dated November 14, export tax, and the preferential import tariff according to the list of taxable goods 01/09/2014 Circular level
151/2014/TT-BTC The Ministry of Finance’s Circular No. 151/2014 / TT-BTC guiding the implementation of the Government’s Decree No. 91/2014 / ND-CP of October 1, 2014 amending and supplementing a number of articles of tax regulations 10/10/2014 Circular level
204/2015/TT-BTC Circular No. 204/2015 / TT-BTC of the Ministry of Finance dated 21 December 2015 on the application of risk management in tax administration 04/02/2016 Circular level
92/2015/TT-BTC Circular No. 92/2015 / TT-BTC of the Ministry of Finance guiding the implementation of personal income tax and personal income tax applicable to resident individuals conducting business activities; Circular No. 71/2014 / QH13 and Decree 12/2015 / ND- CP detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Law and amending and supplementing a number of articles of the tax decree 30/07/2015 Circular level
26/2015/TT-BTC Circular No. 26/2015 / TT-BTC guiding the value added tax and tax administration in Decree No. 12/2015 / ND-CP, amending Circular No. 39/2014 / TT-BTC on goods sale invoices, For services promulgated by the Ministry of Finance 15/01/2015 Circular level
17/VBHN-BTC Circular No. 17 / VBHN-BTC guiding the implementation of Decree No. 51/2010 / ND-CP dated 14 May 2010 and Decree No. 04/2014 / ND-CP dated 17 January 2014 by the Government. On goods sale invoices, service supply 17/06/2015 Circular level
18/VBHN-BTC Circular No. 18 / VBHN-BTC guiding the implementation of a number of articles of the tax administration law; Law amending and supplementing some articles of the tax administration law and Decree No. 83/2013 / ND-CP dated 22/7/2013 of the Government 19/06/2015 Circular level
184/2015/TT-BTC The Ministry of Finance’s Circular No. 184/2015 / TT-BTC provides for the procedures for tax declaration, guarantee, tax payment, late payment, fines, fees, For goods exported, imported, in transit and means of exit, entry or transit 01/01/2016 Circular level
95/2016/TT- BTC Circular No. 95/2016 / TT-BTC of the Ministry of Finance guiding on tax registration 01/07/2012 Circular level
SYSTEM OF HANDLING OF TAX-LAW VIOLATIONS
129/2013/NĐ-CP Decree No. 129/2013 / ND-CP sanctioning tax administrative violations 15/12/2013
109/2013/NĐ-CP Decree 109/2013 / ND-CP regulates the management of invoices 09/11/2013
247/QĐ-TCT Decision No. 247 / QD-TCT of 2012 on dealing with tax and administrative punishment by inspecting the observance of tax law by the General Director of Taxation  

12/03/2012

DỊCH VỤ VỀ ĐẠI THUẾQUẢNG CÁO

215/2013/TT-BTC Circular No. 215/2013 / TT-BTC guiding the enforcement of tax administrative decisions issued by the Minister of Finance. 21/02/2014
RELATED DOCUMENTARY SYSTEM
201/2013/TT-BTC  Circular No. 201/2013 / TT-BTC dated December 20, 2013 of the Ministry of Finance guiding the application of the Advance Agreement on the method of determining the tax calculation price (APA) in tax administration. 05/02/2014
126/2014/TT-BTC Circular No. 126/2014 / TT-BTC dated 28 August 2014 of the Ministry of Finance on the procedures for declaration, collection and payment of tax, late payment, fine and other charges Import and export goods 01/10/2014
179/2013/TT-BTC Circular No. 126/2014 / TT-BTC dated 28 August 2014 of the Ministry of Finance on the procedures for declaration, collection and payment of tax, late payment, fine and other charges Import and export goodsThe Ministry of Finance’s Circular No. 179/2013 / TT-BTC guiding the remission of tax arrears and irrecoverable debts before July 1, 2007 17/01/2014
128/2013/TT-BTC Circular No. 128/2013 / TT-BTC dated 10 September 2013 of the Ministry of Finance promulgating regulations on customs procedures; Customs inspection and supervision; export tax, import tax and tax administration for export and import goods 01/11/2013
38/2015/TT-BTC Circular No. 38/2015 / TT-BTC of the Ministry of Finance providing for customs procedures; Customs inspection and supervision; export tax, import tax and tax administration for export and import goods. 01/04/2015