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 | |