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 |