Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use. Organizations and individuals are responsible for withholding and paying taxes into the state budget also be …
From Jul 3rd: Increase the gasoline import tax from 10% to 12% On Jul 3rd, 2012, Ministry of Finance (MOF) issued Circular No. 109/2012/TT-BTC guiding the import tax rates for some preferential goods under heading 2710 in the Preferential Import Tariff. Accordingly, the tax rate preferential tariffs for some goods under heading 2710, stipulated in …
LAW ON FOREIGN INVESTMENT IN VIETNAM In order to expand economic co-operation with foreign countries and to make contribution to the modernization, industrialization and development of the national economy on the basis of the efficient exploitation and utilization of national resources; In accordance with the 1992 Constitution of the Socialist Republic of Vietnam; This Law …
THÔNG TƯ Hướng dẫn thực hiện mức thuế suất thuế nhập khẩu ưu đãi đối với một số mặt hàng thuộc nhóm 2710 tại Biểu thuế nhập khẩu ưu đãi —————————- Căn cứ Luật thuế xuất khẩu, Thuế nhập khẩu ngày 14/6/2005; Căn cứ Nghị quyết số 295/2007/NQ-UBTVQH12 ngày 28/9/2007 của Ủy ban Thường vụ Quốc …
Circular 60/2012/TT-BTC dated 12/04/2012 by Ministry of Finance provide guidance on the implementation of tax obligations apply to foreign organizations and individuals which are doing business in Vietnam or having income in Vietnam This circular 60/2012/TT-BTC takes effect from May 27th, 2012. This circular instead of circular 134/2008/TT-BTC dated 31/12/2008, circular 197/2009/TT-BTC dated 9/10/2009 and …
NATIONAL ASSEMBLY No. 36/2009/QH12 SOCIALIST REPUBLIC OF VIỆT NAM Independence – Freedom – Happiness LAW ON AMENDMENT AND SUPPLEMENT TO SOME ARTICLES OF INTELLECTUAL PROTERTY LAW Pursuant to the 1992 Constitution of the Socialist Republic of Việt Nam, which was amended and supplemented under the National Assembly’s Resolution No. 51/2001/QH10; The National Assembly …
DECREE DETAILING A NUMBER OF ARTICLES OF THE LAW ON ENTERPRISES THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the November 29, 2005 Law on Enterprises; At the proposal of the Minister of Planning and Investment, DECREES: Article 1. Scope of regulation This Decree guides in detail …
BỘ TÀI CHÍNH ___________ Số: 156/2011/TT-BTC CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập – Tự do – Hạnh phúc __________________________ Hà Nội, ngày 14 tháng 11 năm 2011 THÔNG TƯ Về việc ban hành Danh mục hàng hoá xuất khẩu, nhập khẩu Việt Nam _____________________ Căn cứ Luật Hải quan …
THE NATIONAL ASSEMBLY ______ No.09/2003/QH11 SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ______________________________ THE XIth NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM (3rd session from May 3 to June 17, 2003) __________ LAW ON ENTERPRISE INCOME TAX In order to contribute to boosting the production and business development and mobilizing part of income into …
THE NATIONAL ASSEMBLY ______ No.03/2003/QH11 SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ______________________________ Hanoi, June 17, 2003 ACCOUNTING LAW __________ THE STATE PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM In order to uniformly manage the accounting, ensuring that accounting be a tool for managing and supervising closely and efficiently all economic and financial activities, …
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