Category: Taxation – Accounting

Joint circular No. 60/2011/TTLT-BTC-BCT-BCA of May 12, 2011, guiding invoices and documents required for imports circulated in the market

THE MINISTRY OF FINANCE – THE MINISTRY OF INDUSTRY AND TRADE – THE MINISTRY OF PUBLIC SECURITY ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ——— No. 60/2011/TTLT-BTC-BCT-BCA Hanoi, May 12, 2011   JOINT CIRCULAR GUIDING INVOICES AND DOCUMENTS REQUIRED FOR IMPORTS CIRCULATED IN THE MARKET Pursuant to the Law on Tax Administration […]
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Circular No. 28/2011/TT-BTC of February 28, 2011

THE MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ——— No. 28/2011/TT-BTC Hanoi, February 28, 2011   CIRCULAR GUIDING A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND THE GOVERNMENT’S DECREE NO. 85/2007/ND-CP OF MAY 25, 2007, AND DECREE NO.106/2010/ND-CP OF OCTOBER 28, 2010 Pursuant to November 29, 2006 Law No. 78/2006/QH11 […]
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Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty

THE GOVERNMENT ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ——— No. 87/2010/ND-CP Hanoi, August 13, 2010   DECREE DETAILING A NUMBER OF ARTICLES OF THE LAW ON IMPORT DUTY AND EXPORT DUTY THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the June 14, 2005 […]
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Decree No. 13/2009/ND-CP of February 13, 2009

THE GOVERNMENT ——— SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ————– No. 13/2009/ND-CP Hanoi, February 13, 2009   DECREE AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 98/2007/ND-CP OF JUNE 7, 2007, PROVIDING FOR THE HANDLING OF TAX-LAW VIOLATIONS AND THE ENFORCEMENT OF TAX-RELATED ADMINISTRATIVE DECISIONS THE GOVERNMENT Pursuant to […]
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Law No. 13/2008/QH12 of June 3, 2008, on value-added tax.

THE NATIONAL ASSEMBLY ——— SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No. 13/2008/QH12 Hanoi, June 3, 2008   LAW ON VALUE-ADDED TAX Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10; The National Assembly promulgates the Law on Value-Added Tax. Chapter […]
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Circular No. 61/2007/TT-BTC of June 14, 2007 guiding the handling of tax-law violations

THE MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No. 61/2007/TT-BTC Hanoi, June 14, 2007   CIRCULAR GUIDING THE HANDLING OF TAX-LAW VIOLATIONS Pursuant to the December 29, 2006 Law on Tax Administration; Pursuant to tax laws and ordinances; Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations; Pursuant […]
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Law No. 78/2006/QH11 of November 29, 2006 on tax administration

THE NATIONAL ASSEMBLY ——- SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness ———- No. 78/2006/QH11 Hanoi, November 29, 2006 LAW ON TAX ADMINISTRATION Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25, 2001, of the Xth National Assembly, the 10th session; This […]
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Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.

THE NATIONAL ASSEMBLY SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness Law No. 45/2005/QH11   LAW ON IMPORT TAX AND EXPORT TAX (Law No. 45/2005/QH11 of June 14, 2005) Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No.51/2001/QH10 of December 25, 2001, of the Xth National […]
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Law No. 03/2003/QH11 of June 17, 2003, on accounting

THE NATIONAL ASSEMBLY ——– SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ————— No.03/2003/QH11 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 […]
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