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 circular 64/2010/TT-BTC dated 22/4/2010 by Ministry of Finance
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