08:56, 11/07/2024
In order to assist our esteemed members in easily searching and referencing documents related to personal income tax (PIT) finalization, There is a number of legal documents below:
Article table of contents
| Type of Document | Title of Document |
| Law | 1. Law on Personal Income Tax 2007 2. Amended Law on Personal Income Tax 2012 3. Law Amending Various Tax Laws 2014 4. Law on Tax Administration 2006 5. Amended Law on Tax Administration 2012 |
| Decree | 6. Decree 65/2013/ND-CP guiding the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax 7. Decree 101/2011/ND-CP guiding Resolution 08/2011/QH13 on supplementary tax solutions to alleviate difficulties for businesses and individuals 8. Decree 60/2012/ND-CP guiding Resolution 29/2012/QH13 on tax policies aimed at alleviating difficulties for organizations and individuals 9. Decree 91/2014/ND-CP amending various tax decrees 10. Decree 83/2013/ND-CP guiding the Law on Tax Administration and the Amended Law on Tax Administration 11. Decree 12/2015/ND-CP guiding the Law Amending and Supplementing a Number of Articles of Tax Laws and amending and supplementing certain articles of tax-related decrees 12. Decree 100/2016/ND-CP guiding the Law on VAT, the Law on Excise Tax, and the Amended Law on Tax Administration |
| Circular | 13. Circular 140/2012/TT-BTC guiding Decree 60/2012/ND-CP on tax policies aimed at alleviating difficulties for organizations and individuals 14. Circular 128/2014/TT-BTC guiding the reduction of personal income tax for individuals working in Economic Zones 15. Circular 92/2015/TT-BTC guiding the implementation of VAT and personal income tax for resident individuals conducting business; guiding the implementation of certain amended and supplemented contents on personal income tax specified in the Law on Amending and Supplementing a Number of Articles of Tax Laws 71/2014/QH13 and Decree 12/2015/ND-CP detailing the implementation of the Law on Amending and Supplementing a Number of Articles of Tax Laws and amending and supplementing certain articles of tax-related decrees 16. Circular 20/2010/TT-BTC guiding administrative procedures for personal income tax 17. Circular 154/2011/TT-BTC guiding Decree 101/2011/ND-CP on supplementary tax solutions to alleviate difficulties for businesses and individuals 18. Circular 151/2014/TT-BTC guiding the implementation of Decree 91/2014/ND-CP amending and supplementing certain articles of tax-related decrees 19. Circular 95/2016/TT-BTC guiding taxpayer registration 20. Circular 156/2013/TT-BTC guiding the Law on Tax Administration; the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration and Decree 83/2013/ND-CP 21. Circular 111/2013/TT-BTC guiding the Law on Personal Income Tax and Decree 65/2013/ND-CP 22. Joint Circular 212/2013/TTLT-BTC-BQP guiding the collection and payment of personal income tax for officers, professional soldiers, cadres, public employees, and staff receiving salaries from the Ministry of National Defense 23. Joint Circular 206/2013/TTLT-BTC-BCA guiding the collection and payment of personal income tax for officers, non-commissioned officers, cadres, public employees, and staff receiving salaries from the People's Public Security |
| Other Documents | 24. Decision 1640/QD-TCT 2005 on the procedure for finalizing tax, refunding personal income tax for high-income earners 25. Decision 905/QD-TCT 2011 on the tax refund procedure 26. Official Dispatch 3228/TCT-KK 2014 on amending the tax refund procedure attached to Decision 905/QD-TCT 27. Decision 329/QD-TCT 2014 on the procedure for managing taxpayer registration 28. Decision 1492/QD-TCT 2012 on the Domestic Tax Statistics Regime |
