No | Tax Name | Document Kinds | Document Number | Effective timing |
01 | Tax registration | Law | 78/2006/QH11 | 01/07/2007 |
Decision | 83/2013/NĐ-CP | 15/09/2013 | ||
Circular | 95/2016/TT-BTC | 12/08/2016 | ||
156/2013/TT-BTC | 20/12/2013 | |||
02 | Tax application | Law | 78/2006/QH11 | 01/07/2007 |
Decision | 83/2013/NĐ-CP | 15/09/2013 | ||
Circular | 156/2013/TT-BTC | 20/12/2013 | ||
Consolidated | 03/VBHN-VPQH | 28/04/2016 | ||
03 | Sanction tax-related administrative violations | Decision | 129/2013/NĐ-CP | 15/12/2013 |
Circular | 166/2013/TT-BTC | 01/01/2014 | ||
130/2016/TT-BTC | 01/07/2016 | |||
04 | Value Added Tax | Law | 13/2008/QH12 | 01/01/2009 |
31/2013/QH13 | 01/01/2014 | |||
71/2014/QH13 | 01/01/2015 | |||
106/2016/QH13 | 01/07/2016 | |||
Decision | 92/2013/NĐ-CP | 13/08/2013 | ||
209/2013/NĐ-CP | 01/01/2014 | |||
91/2014/NĐ-CP | 15/11/2014 | |||
12/2015/NĐ-CP | 01/01/2015 | |||
100/2016/NĐ-CP | 01/07/2016 | |||
Circular | 219/2013/TT-BTC | 01/01/2014 | ||
141/2013/TT-BTC | 30/11/2013 | |||
119/2014/TT-BTC | 01/09/2014 | |||
151/2014/TT-BTC | 15/11/2014 | |||
193/2015/TT-BTC | 10/01/2016 | |||
26/2015/TT-BTC | 01/01/2015 | |||
99/2016/TT-BTC | 13/08/2016 | |||
130/2016/TT-BTC | 01/07/2016 | |||
173/2016/TT-BTC | 15/12/2016 | |||
Consolidated | 16/VBHN-BTC | 17/06/2015 | ||
01/VBHN-VPQH | 28/04/2016 | |||
05 |
Personal Income Tax |
Law | 04/2007/QH12 | 01/01/2009 |
26/2012/QH13 | 01/07/2013 | |||
71/2014/QH13 | 01/01/2015 | |||
Decision | 65/2013/NĐ-CP | 01/07/2013 | ||
91/2014/NĐ-CP | 15/11/2014 | |||
12/2015/NĐ-CP | 01/01/2015 | |||
Circular | 20/2010/TT-BTC | 22/03/2010 | ||
111/2013/TT-BTC | 01/10/2013 | |||
119/2014/TT-BTC | 01/09/2014 | |||
151/2014/TT-BTC | 15/11/2014 | |||
92/2015/TT-BTC | 30/07/2015 | |||
Consolidated | 04/VBHN-BTC | 05/02/2015 | ||
15/VBHN-VPQH | 11/12/2014 | |||
06 | Company Income Tax | Law | 14/2008/QH12 | 01/01/2009 |
32/2013/QH13 | 01/01/2014 | |||
71/2014/QH13 | 01/01/2015 | |||
Decision | 218/2013/NĐ-CP | 15/02/2014 | ||
91/2014/NĐ-CP | 15/11/2014 | |||
12/2015/NĐ-CP | 01/01/2015 | |||
Circular | 150/2010/TT-BTC | 11/11/2010 | ||
78/2014/TT-BTC | 02/08/2014 | |||
119/2014/TT-BTC | 01/09/2014 | |||
151/2014/TT-BTC | 15/11/2014 | |||
96/2015/TT-BTC | 06/08/2015 | |||
Consolidated | 26/VBHN-BTC | 14/09/2015 | ||
04/VBHN-VPQH | 11/07/2013 | |||
07 | Special Consuming tax | Law | 27/2008/QH12 | 01/04/2009 |
71/2014/QH13 | 01/01/2015 | |||
70/2014/QH13 | 01/01/2016 | |||
106/2016/QH13 | 01/07/2016 | |||
Decision | 108/2015/NĐ-CP | 01/01/2016 | ||
100/2016/NĐ-CP | 01/07/2016 | |||
Circular | 195/2015/TT-BTC | 01/01/2016 | ||
130/2016/TT-BTC | 01/07/2016 | |||
Consolidated | 02/VBHN-VPQH | 28/04/2016 | ||
08 | Import & Export Tax | Law | 107/2016/QH13 | 01/09/2016 |
Decision | 134/2016/NĐ-CP | 01/09/2016 | ||
Circular | 38/2015/TT-BTC | 01/04/2015 | ||
09 | Resource tax | Law | 45/2009/QH12 | 01/07/2010 |
71/2014/QH13 | 01/01/2015 | |||
Decision | 50/2010/NĐ-CP | 01/07/2010 | ||
12/2015/NĐ-CP | 01/01/2015 | |||
Circular
|
152/2015/TT-BTC | 20/11/2015 | ||
174/2016/TT-BTC | 12/12/2016 | |||
12/2016/TT-BTC | 01/07/2016 | |||
Consolidated
|
18/VBHN-VPQH | 11/12/2014 | ||
10/VBHN-BTC | 26/05/2015 | |||
10 | Environmental Protection tax | Law | 57/2010/QH12 | 01/01/2012 |
Decision
|
67/2011/NĐ-CP | 01/01/2012 | ||
69/2012/NĐ-CP | 15/11/2012 | |||
Circular
|
152/2011/TT-BTC | 01/01/2012 | ||
159/2012/TT-BTC | 15/11/2012 | |||
159/2012/TT-BTC | 15/11/2012 | |||
Consolidated | 10/VBHN-BTC | 26/05/2015 | ||
11 | Land use tax | Law
|
23-L/CTN | 01/01/1994 |
48/2010/QH12 | 01/01/2012 | |||
Decision
|
74-CP | 01/01/1994 | ||
73-CP | 25/10/1993 | |||
53/2011/NĐ-CP | 01/01/2012 | |||
Circular
|
89-TC/TCT | 01/01/1994 | ||
92/TTLB | 10/11/1993 | |||
03/1997/TC-TCT | 01/01/1997 | |||
117/1999/TT-BTC | 01/01/2000 | |||
153/2011/TT-BTC | 01/01/2012 |