Hanoi-Vietnam: The newest policies on taxation and accounting in 2019

- Circular 32/2011/TT-BTC guiding the creation, issuance, use, and management of electronic invoices when selling goods and providing services.

- Decree 119/2018/ND-CP on the use of electronic invoices when selling goods and providing services; the tasks and powers of the tax management agencies at all levels and related agencies, organizations in the management, and use of electronic invoices; the rights, obligations, and responsibilities of agencies, organizations, and individuals in the management and use of electronic invoices.

- Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on the invoices for selling goods and providing services.

- Circular 119/2014/TT-BTC amending Circular 156/2013/TT-BTC, Circular 111/2013/TT-BTC, Circular 219/2013/TT-BTC, Circular 08/2013/TT-BTC, Circular 85/2011/TT-BTC, Circular 39/2014/TT-BTC and Circular 78/2014/TT-BTC on the reform and simplification of administrative procedures regarding tax.

- Circular 26/2015/TT-BTC guiding value-added tax and tax management as per Decree 12/2015/ND-CP amending Circular 39/2014/TT-BTC on the invoices for selling goods and providing services.

- Consolidated Document 17/VBHN-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on invoices for selling goods and providing services.

- Circular 10/2014/TT-BTC guiding the sanctioning of administrative violations regarding invoices.

- Circular 176/2016/TT-BTC amending and supplementing several provisions of Circular 10/2014/TT-BTC guiding the sanctioning of administrative violations regarding invoices.

- Decree 41/2018/ND-CP on the sanctioning of administrative violations in the field of accounting and independent auditing.

- Circular 219/2013/TT-BTC guiding the Law on value-added tax and Decree 209/2013/ND-CP detailed regulations and guidance on the implementation of certain articles of the Law on value-added tax.

- Circular 119/2014/TT-BTC amending Circular 156/2013/TT-BTC, Circular 111/2013/TT-BTC, Circular 219/2013/TT-BTC, Circular 08/2013/TT-BTC, Circular 85/2011/TT-BTC, Circular 39/2014/TT-BTC, and Circular 78/2014/TT-BTC on the reform and simplification of administrative procedures regarding tax.

- Circular 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing several provisions in the decrees on tax regulations.

- Circular 26/2015/TT-BTC guiding value-added tax and tax management as per Decree 12/2015/ND-CP amending Circular 39/2014/TT-BTC on invoices for selling goods and providing services.

- Decree 100/2016/ND-CP detailed regulations and guidance on the implementation of certain articles of the Law on amendments and supplements to several laws on value-added tax, special consumption tax, and tax management.

- Circular 99/2016/TT-BTC guiding the management of value-added tax refunds.

- Circular 130/2016/TT-BTC guiding Decree 100/2016/ND-CP on detailed regulations for the implementation of the Law on amendments and supplements to several laws on value-added tax, special consumption tax, and tax management, and amendments to several tax regulations in other circulars.

- Circular 173/2016/TT-BTC amending and supplementing Clause 1, Article 15 of Circular 219/2013/TT-BTC.

- Circular 93/2017/TT-BTC amending and supplementing Clauses 3, 4, Article 12 of Circular 219/2013/TT-BTC and repealing Clause 7, Article 11 of Circular 156/2013/TT-BTC.

- Decree 146/2017/ND-CP amending decrees on value-added tax, corporate income tax, specifically Decree 100/2016/ND-CP and Decree 12/2015/ND-CP.

- Circular 25/2018/TT-BTC amending and supplementing Clause 23, Article 4 of Circular 219/2013/TT-BTC.

- Consolidated Document 14/VBHN-BTC guiding the implementation of the Law on value-added tax and Decree 209/2013/ND-CP detailing the implementation of certain articles of the Law on value-added tax.

- Circular 111/2013/TT-BTC guiding the Law on personal income tax and Decree 65/2013/ND-CP.

- Circular 119/2014/TT-BTC amending Circular 156/2013/TT-BTC, Circular 111/2013/TT-BTC, Circular 219/2013/TT-BTC, Circular 08/2013/TT-BTC, Circular 85/2011/TT-BTC, Circular 39/2014/TT-BTC, and Circular 78/2014/TT-BTC on the reform and simplification of administrative procedures regarding tax.

- Circular 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing several provisions in the decrees on tax regulations.

- Circular 92/2015/TT-BTC guiding the application of value-added tax and personal income tax for resident individuals doing business activities; guidance on several amendments and supplements regarding personal income tax.

- Consolidated Document 05/VBHN-BTC guiding the implementation of the Law on personal income tax, the Law on amendments and supplements to the Law on personal income tax, and Decree 65/2013/ND-CP.

- Circular 78/2014/TT-BTC guiding the implementation of Decree 218/2013/ND-CP guiding the Law on corporate income tax.

- Circular 119/2014/TT-BTC amending Circular 156/2013/TT-BTC, Circular 111/2013/TT-BTC, Circular 219/2013/TT-BTC, Circular 08/2013/TT-BTC, Circular 85/2011/TT-BTC, Circular 39/2014/TT-BTC, and Circular 78/2014/TT-BTC on the reform and simplification of administrative procedures regarding tax.

- Circular 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing several provisions in the decrees on tax regulations.

- Circular 96/2015/TT-BTC guiding corporate income tax as per Decree 12/2015/ND-CP.

- Consolidated Document 26/VBHN-BTC guiding the implementation of Decree 218/2013/ND-CP on guiding and detailing the implementation of the Law on corporate income tax.

- Circular 302/2016/TT-BTC guiding licensing fee.

- Decree 139/2016/ND-CP on provisions on the licensing fee.

- Accounting Law 2015.

- Decree 174/2016/ND-CP specifying several articles of the Accounting Law.

 Circular 133/2016/TT-BTC on accounting policies for small and medium enterprises.

- Circular 200/2014/TT-BTC guiding corporate accounting policies.

- Circular 132/2018/TT-BTC guiding accounting policies for micro-enterprises.