08_01 LAW ON TAX ADMINISTRATION

DOCUMENTS

Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019

Circular No. 06/2021/TT-BTC dated January 22, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration for exported and imported goods

Circular No. 78/2021/TT-BTC dated September 17, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19/ 2020 stipulating for invoices and documents

Circular No. 80/2021/TT-BTC dated September 29, 2021 guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020

Decree No. 91/2022/ND-CP dated October 30, 2022 amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 stipulating in detail a number of articles of the Law Tax Administration

...

08_02 LAW ON CORPORATE INCOME

DOCUMENTS

Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008

Circular 25/2018/TT-BTC dated March 16, 2018 guiding Decree 146/2017/ND-CP amending Circulars 78/2014/TT-BTC, 111/2013/TT-BTC

Circular 81/2018/TT-BTC dated August 28, 2018 amending Circular 83/2016/TT-BTC guiding the implementation of investment incentives prescribed in Investment Law 67/2014/QH13 and Decree 118/ 2015/ND-CP guiding the Law on Investment

Circular 71/2021/TT-BTC dated August 17, 2021 guiding through corporate income tax for establishments implementing socialization that have not yet been collected arrears according to Resolution 63/NQ-CP

...

08_03 LAW ON PERSONAL INCOME TAX

DOCUMENTS

Law on Personal Income Tax No. 04/2007/QH12 dated November 21, 2007

Circular No. 40/2021/TT-BTC dated June 1, 2021 guiding value added tax, personal income tax and tax administration for business households and individual businesses

Circular No. 100/2021/TT-BTC dated November 15, 2021 amending and supplementing a number of articles of Circular No. 40/2021/TT-BTC dated June 1, 2021 guiding value added tax and tax Personal income and tax administration for business households and individual businesses

...

08_04 LAW ON VALUE ADDED TAX

DOCUMENTS

Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008

Decree 44/2023/ND-CP dated June 30, 2023 regulating tax exemption and reduction policies according to Resolution No. 101/2023/QH15

Decree 94/2023/ND-CP dated December 28, 2023 regulating tax exemption and reduction policies according to Resolution No. 110/2023/QH15

...

08_05 LAW ON EXCISE TAX

DOCUMENTS

Law on Excise Tax No. 27/2008/QH12 dated November 14, 2008

Circular No. 130/2016/TT-BTC dated August 12, 2016 guiding the implementation of Decree No. 100/2016/ND-CP dated July 1, 2016 stipulating in detail the implementation of the Law amending and supplementing a number of Articles of the Law on Value Added Tax, Law on Excise Tax and Law on Tax Administration and amending a number of articles in tax Circulars

...

08_06 LAW ON EXPORT TAX AND IMPORT TAX

DOCUMENTS

Law on Export Tax and Import Tax No. 107/2016/QH13 dated April 6, 2016

Circular No. 06/2021/TT-BTC dated January 22, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration for exported and imported goods

Decree No. 18/2021/ND-CP dated March 11, 2021 amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 stipulating in detail a number of articles and implementation measures of the Law on Export Tax and Import Tax

...

08_07 LAW ON AGRICULTURAL LAND USE TAX

DOCUMENTS

Law on Agricultural Land Use Tax No. 23/1993/QH9 dated July 10, 1993

Decree No. 21/2017/ND-CP dated February 24, 2017 amending and supplementing a number of articles of Decree No. 20/2011/ND-CP dated March 23, 2011 detailing and guiding implementation Resolution No. 55/2010/QH12 dated November 24, 2010 on agricultural land use tax exemption and reduction

Decree No. 146/2020/ND-CP dated December 18, 2020 amending and supplementing Article 5 of Decree No. 20/2011/ND-CP dated March 23, 2011 stipulating in detail and guiding the implementation of the Resolution No. 55/2010/QH12 dated November 24, 2010 on agricultural land use tax exemption and reduction

...

08_08 LAW ON NATURAL RESOURCES

DOCUMENTS

Law on Natural Resources Tax No. 45/2009/QH12 dated November 25, 2009

Decree No. 50/2010/ND-CP dated May 14, 2010 stipulating in detail and guiding the implementation of Article 2, Article 5, Article 6, Article 7 and Article 9 of the Law on Natural Resources Tax

Circular No. 152 /2015/TT-BTC dated October 2, 2015 guiding for natural resources tax

...

08_09 LAW ON NON-AGRICULTURAL LAND USE TAX

DOCUMENTS

Law on non-agricultural land use tax No. 48/2010/QH12 dated June 17, 2010

Decree No. 53/2011/ND-CP dated July 1, 2011 stipulating in detail and guiding the implementation of a number of articles of the Law on Non-Agricultural Land Use Tax

Circular No. 153/2011/TT-BTC dated November 11, 2011 guiding non-agricultural land use tax

...

08_10 LAW ON ENVIRONMENTAL PROTECTION TAX

DOCUMENTS

Law on Environmental Protection Tax No. 57/2010/QH12 dated November 15, 2010

Circular No. 106/2018/TT-BTC dated November 15, 2018 amending and supplementing Clause 2, Article 5 of Circular No. 152/2011/TT-BTC dated November 11, 2011 guiding the implementation of Decree No. 67/ 2011/ND-CP dated August 8, 2011 stipulating in detail and guiding the implementation of a number of articles of the Law on Environmental Protection Tax

...

08_11 LAW ON CHARGES AND FEES

DOCUMENTS

Law on Charges and Fees No. 97/2015/QH13 dated November 25, 2015

Circular No. 106/2021/TT-BTC dated November 26, 2021 amending and supplementing a number of articles of Circular No. 85/2019/TT-BTC dated November 29, 2019 guiding on charges and fees within the Decision-making competence the People's Council of provinces and centrally-run cities

Circular No. 59/2022/TT-BTC dated September 29, 2022 stipulating the collection rates of a number of charges and fees to support difficulties in transport business activities

...

08_12 BUSINESS LICENSE FEES

DOCUMENTS

Decree No. 139/2016/ND-CP dated April 10, 2016 on business license fees

Decree No. 22/2020/ND-CP dated February 24, 2020 amending and supplementing a number of articles of Decree No. 139/2016/ND-CP dated October 4, 2016 stipulating business license fees

Circular No. 302/2016/TT-BTC dated November 15, 2016 guiding through license fees

...

Contact:

Phone: 0989 157 682

Email: dmslawfirm@gmail.com

DMS LAW LLC

Director

(Signed)

Lawyer Do Minh Son