Tax regulations
Crowe Vietnam consolidates tax regulations in Vietnam, helping you stay updated with the latest changes in tax laws and ensuring accurate compliance with your tax obligations.
- Law on Tax Administration No. 38/2019/QH14 dated 13 June 2019.
- Decree No. 125/2020/NĐ-CP dated 19 October 2020 on administrative penalties for violations related to taxes and invoices.
- Decree No. 126/2020/NĐ-CP dated 19 October 2020 detailing certain articles of the Law on Tax Administration.
- Circular No. 105/2020/TT-BTC dated 3 December 2020 providing guidance on tax registration, effective from 17 January 2021.
- Decree No. 129/2013/NĐ-CP dated 16 October 2013 on administrative penalties for tax violations and enforcement of administrative decisions on tax.
- Corporate Income Tax Law No. 14/2008/QH12 dated June 3, 2008.
- Law No. 32/2013/QH13 dated June 19, 2013, amending and supplementing certain provisions of the Corporate Income Tax Law.
- Law No. 71/2014/QH13 dated November 26, 2014, amending and supplementing certain provisions of various tax laws.
- Decree No. 218/2013/ND-CP dated December 26, 2013, providing detailed regulations and guidance for implementing the Corporate Income Tax Law.
- Decree No. 91/2014/ND-CP dated October 1, 2014, amending and supplementing certain provisions of decrees on taxation.
- Decree No. 12/2015/ND-CP dated February 12, 2015, providing detailed regulations for implementing the law amending and supplementing certain provisions of tax laws and amending and supplementing certain provisions of decrees on taxation.
- Decree No. 132/2020/ND-CP dated November 5, 2020, regulating tax management for enterprises with related-party transactions.
- Circular No. 78/2014/TT-BTC dated June 18, 2014, guiding the implementation of Decree No. 218/2013/ND-CP dated December 26, 2013, of the Government, providing regulations and guidance for implementing the Corporate Income Tax Law.
- Circular No. 119/2014/TT-BTC dated August 25, 2014, amending and supplementing certain provisions of Circular No. 156/2013/TT-BTC dated November 6, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014, and Circular No. 78/2014/TT-BTC dated June 18, 2014, of the Ministry of Finance to streamline and simplify tax administrative procedures.
- Circular No. 151/2014/TT-BTC dated October 10, 2014, guiding the implementation of Decree No. 91/2014/ND-CP dated October 1, 2014, of the Government, amending and supplementing certain provisions of decrees on taxation.
- Circular No. 96/2015/TT-BTC dated June 22, 2015, guiding corporate income tax under Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government, providing detailed regulations for implementing the law amending and supplementing certain provisions of tax laws, and amending and supplementing certain provisions of Circular No. 78/2014/TT-BTC dated June 18, 2014, Circular No. 119/2014/TT-BTC dated August 25, 2014, and Circular No. 151/2014/TT-BTC dated October 10, 2014, of the Ministry of Finance.
- Various official letters providing answers and guidance on specific issues from the Tax Authority.
- Personal Income Tax Law No. 04/2007/QH12 dated November 21, 2007.
- Amended Personal Income Tax Law No. 26/2012/QH13 dated November 22, 2012.
- Decree No. 65/2013/ND-CP dated June 27, 2013, providing detailed regulations for certain provisions of the Personal Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Personal Income Tax Law.
- Circular No. 111/2013/TT-BTC dated August 15, 2013, guiding the implementation of the Personal Income Tax Law, the Law Amending and Supplementing Certain Provisions of the Personal Income Tax Law, and Decree No. 65/2013/ND-CP of the Government, providing detailed regulations for certain provisions of the Personal Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Personal Income Tax Law.
- Circular No. 92/2015/TT-BTC dated June 15, 2015, guiding the implementation of Value Added Tax and Personal Income Tax for resident individuals engaged in business activities; guiding the implementation of certain amended and supplemented provisions on Personal Income Tax as stipulated in Law No. 71/2014/QH13 Amending and Supplementing Certain Provisions of Tax Laws and Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government, providing detailed regulations for implementing the law amending and supplementing certain provisions of tax laws and amending and supplementing certain provisions of decrees on taxation.
- Various official letters providing answers and guidance on specific issues from the Tax Authority.
- Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008.
- Law No. 31/2013/QH13 dated June 19, 2013, amending and supplementing certain provisions of the Value Added Tax Law.
- Decree No. 209/2013/ND-CP dated December 18, 2013, providing detailed regulations and guidance for implementing certain provisions of the Value Added Tax Law.
- Decree No. 91/2014/ND-CP dated October 1, 2014, amending and supplementing certain provisions of decrees on taxation.
- Circular No. 219/2013/TT-BTC dated December 31, 2013, guiding the implementation of the Value Added Tax Law and Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government, providing detailed regulations and guidance for implementing certain provisions of the Value Added Tax Law.
- Circular No. 119/2014/TT-BTC dated August 25, 2014, amending and supplementing certain provisions of Circular No. 156/2013/TT-BTC dated November 6, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014, and Circular No. 78/2014/TT-BTC dated June 18, 2014, of the Ministry of Finance to streamline and simplify tax administrative procedures.
- Circular No. 151/2014/TT-BTC dated October 10, 2014, guiding the implementation of Decree No. 91/2014/ND-CP dated October 1, 2014, of the Government, amending and supplementing certain provisions of decrees on taxation.
- Circular No. 26/2015/TT-BTC dated February 27, 2015, guiding Value Added Tax and tax management under Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government, providing detailed regulations for implementing the law amending and supplementing certain provisions of tax laws, and amending and supplementing certain provisions of decrees on taxation, as well as amending and supplementing certain provisions of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance on invoices for the sale of goods and provision of services.
- Circular No. 193/2015/TT-BTC dated November 24, 2015, amending and supplementing Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance, guiding the implementation of the Value Added Tax Law and Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government, providing detailed regulations and guidance for implementing certain provisions of the Value Added Tax Law.
- Circular No. 130/2016/TT-BTC dated August 12, 2016, guiding Decree No. 100/2016/ND-CP dated July 1, 2016, of the Government, providing detailed regulations for implementing the law amending and supplementing certain provisions of the Value Added Tax Law, Special Consumption Tax Law, and Tax Administration Law, and amending certain provisions of tax-related circulars.
- Circular No. 173/2016/TT-BTC dated October 28, 2016, amending and supplementing the first paragraph of Clause 3, Article 15 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance (as amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015, of the Ministry of Finance).
- Various official letters providing answers and guidance on specific issues from the Tax Authority.
- Circular No. 103/2014/TT-BTC dated August 6, 2014, guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam or earning income in Vietnam.
- Various official letters providing answers and guidance on specific issues from the Tax Authority.