Reference Materials

Documents on Enterprise Law

01 Law on Enterprises No. 59/2020/QH14 – June 17, 2020 – In effect – Decree 01/2021 Guidelines 17/6/2020 Still valid Decree 01/2021 Guidance
02 Decree No. 01/2021/ND-CP – January 4, 2021 – In effect – Circular 01/2021 Guidelines
04/01/2021 Still valid Circular 01/2021 Guidance

 

Documents on Investment Law

01 Law on Investment No. 61/2020/QH14 – June 17, 2020 – In effect – Decree No. 31/2021 Guidelines 17/06/2020 Still valid Decree No. 31/2021/ND-CP – March 26, 2021 – In effect
02 Circular 31/2021/ND-CP 26/03/2021 Still valid

 

Documents Guiding the Opening and Use of Foreign Direct Investment Accounts in Vietnam

01 Circular 06/2019/TT-NHNN – June 26, 2019 – In effect 26/6/2019 Still valid

 

Documents Guiding the Opening and Use of Foreign Indirect Investment Accounts in Vietnam

01 Circular 05/2014/TT-NHNN – March 12, 2014 – In effect 12/03/2014 Still valid

 

Documents Regulating Tax Management for Related Party Transactions

01 Decree 132/2020/ND-CP – November 5, 2020 – In effect 05/11/2020 Still valid
02 Decree 20/2017/ND-CP – February 24, 2017 – Guided by Circular 41/2017 24/02/2017 Guided by Circular 41/2017
03 Circular 41/2017/TT-BTC – April 28, 2017 28/04/2017
04 Circular 66/2010/TT-BTC – April 22, 2010 22/04/2010
05 Circular 117/2005/TT-BTC – December 19, 2005 19/12/2005

 

Tax Administration Law and Guiding Documents

01 Tax Administration Law No. 38/2019/QH14 – June 13, 2019 – In effect – Guided by Decree 126 13/06/2019 Still valid Guided by Decree 126
02 Decree 126/2020/ND-CP – October 19, 2020 – In effect – Guided by Circular 80 19/10/2020 Still valid Guided by Circular 80
03 Circular 80/2021/TT-BTC – September 29, 2021 – In effect 29/09/2021 Still valid

 

Documents on Foreign Exchange Management for External Loans

01 Circular No. 12/2022/TT-NHNN – September 30, 2022 – In effect 30/9/2022 Still valid

 

Documents Guiding Contractor Tax

01 Circular 103/2014/TT-BTC – August 6, 2014 – In effect 06/08/2014 Still valid

 

Documents Guiding Corporate Income Tax (CIT)

01 Decree 218/2013/ND-CP – December 26, 2013 – In effect 26/12/2013 Still valid
02 Circular 78/2014/TT-BTC – June 18, 2014 – In effect 18/06/2014 Still valid

 

Documents Guiding Value-Added Tax (VAT)

01 Decree 209/2013/ND-CP – December 18, 2013 – In effect 18/12/2013 Still valid
02 Circular 219/2013/TT-BTC – December 31, 2013 – In effect 31/12/2013 Still valid

 

Documents Guiding Personal Income Tax (PIT)

01 Decree 65/2013/ND-CP – June 27, 2013 – In effect 27/6/2013 Still valid
02 Circular 111/2013/TT-BTC – August 18, 2013 – In effect 18/08/2013 Still valid

 

Documents Guiding Administrative Penalties in Accounting and Auditing

01 Decree 41/2018/ND-CP – March 12, 2018 – In effect 12/03/2018 Still valid

 

Documents Guiding Administrative Penalties in Tax and Invoice Documents

01 Decree 125/2020/ND-CP – October 19, 2020 – In effect 19/10/2020 Still valid

 

Documents Guiding Administrative Penalties in Investment

01 Decree 122/2021/ND-CP – December 28, 2021 – In effect 28/12/2021 Still valid

 

Other Documents

01 Official Letter 1873 by GDT on: Strengthening review and inspection to detect taxpayers at risk of invoice fraud and VAT refund fraud – June 1, 2021 01/06/2021
02 Official Letter 2392 by GDT on: Checking E-invoices based on Warning Parameter K System – June 14, 2023 14/06/2023