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1 No. 92/2015/TT-BTC CIRCULAR No. 92/2015/TT-BTC June 15, 2015 GUIDELINES FOR VAT AND PERSONAL INCOME TAX INCURRED BY RESIDENTS DOING BUSINESS, AMENDMENTS TO SOME ARTICLES ON PERSONAL INCOME TAX OF THE LAW NO. 71/2014/QH13 This Circular comes into force from July 30, 2015 and is applied to the tax period 2015 onwards.
2 No. 71/2014/QH13 Law No. 71/2014/QH13 November 26, 2014 admendments to tax laws This Law takes effect on January 01, 2015.
3 No. 111/2013/TT-BTC Circular No. 111/2013/TT-BTC dated August 15, 2013 guidance on the implementation of the Law on Personal income tax This Circular takes effect on October 01, 2013. The regulations on personal income tax in the Law on the amendments to the Law on Personal income tax, and the Decree No. 65/2013/NĐ-CP from the effective date of the Law and Decree (July 01, 2013).
4 No. 26/2012/QH13 Law No. 26/2012/QH13 dated November 22, 2012 amending and supplementing a number of articles of the Law on personal income tax This Law takes effect on July 01, 2013.
5 No. 04-2007-QH12 Law on personal income tax No. 04-2007-QH12 dated 21 November 2007 This Law shall be of full force and effect as from 1 January 2009. The Government shall provide detailed regulations and guidelines for implementation of this Law