There are only a few days left before we officially enter 2021. In order to make the work of our members and customers more convenient and effective, Lawnet would like to introduce the system of tax-related legislative documents that will be in effect in 2021, specifically as follows:
Article table of contents
Vietnam: System of all tax-related legislative documents in 2021 (still in effect) (Internet image)
Vietnam: System of all tax-related legislative documents in 2021 (still in effect)
|
No. |
Name of Document |
Text content |
Date issued |
|
|
Laws |
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|
1 |
June 13, 2019 |
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|
2 |
November 21, 2017 |
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|
3 |
April 6, 2016 |
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|
4 |
April 6, 2016 |
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|
5 |
Law on amendments to some articles of the Law on special excise duty 2014 |
November 26, 2014 |
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|
6 |
November 26, 2014 |
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|
7 |
November 25, 2014 |
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|
8 |
Law on the amendments to the Law on enterprise income tax 2013 |
June 19, 2013 |
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|
9 |
June 19, 2013 |
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|
10 |
November 22, 2012 |
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|
11 |
November 15, 2010 |
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|
12 |
June 17, 2010 |
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|
13 |
November 25, 2009 |
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|
14 |
November 14, 2008 |
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|
15 |
June 3, 2008 |
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|
16 |
June 3, 2008 |
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|
17 |
July 10, 1993 |
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|
Decree |
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|
18 |
on elaboration of the Law on Tax administration |
October 19, 2020 |
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|
19 |
on regulating administrative penalties for tax or invoice-related violations |
October 19, 2020 |
||
|
20 |
on Preferential Export Tariff Schedule and Special Preferential Import Tariff Schedule of Vietnam under EU-Vietnam Free Trade Agreement in the 2020 - 2022 period |
September 18, 2020 |
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|
21 |
on extension of deadline for submission of excise tax for domestically manufactured or assembled automobiles |
September 15, 2020 |
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|
22 |
on duty-free business |
August 28, 2020 |
||
|
23 |
on tax and land rent deferral |
April 8, 2020 |
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|
24 |
on environmental protection fees on wastewater |
May 5, 2020 |
||
|
25 |
on Amendments to Decree 139/2016/ND-CP on license fees |
February 24, 2020 |
||
|
26 |
on amendments to Decree 140/2016/ND-CP on registration fees |
February 21, 2019 |
||
|
27 |
on electronic invoices for sale of goods and provision of services |
September 12, 2018 |
||
|
28 |
on amendments of Decrees on collection of land levy, land rent and water surface rent |
November 14, 2017 |
||
|
29 |
on environmental protection fees on mineral extraction |
December 24, 2016 |
||
|
30 |
on registration fee |
October 10, 2016 |
||
|
31 |
detailing and guiding the implementation of a number of articles of the Law on fees and charges |
August 23, 2016 |
||
|
32 |
on licensing fees |
October 4, 2016 |
||
|
33 |
on guidelines for the Law on Export and import duties |
September 1, 2016 |
||
|
34 |
on elaboration and guidelines for some Articles of the Law on amendment of the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration |
July 1, 2016 |
||
|
35 |
on guidelines for some Article of the Law on special excise duty and the Law on amendments to the Law on special excise duty |
October 28, 2015 |
||
|
Circulars |
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|
36 |
on prescribing road toll rates |
August 10, 2020 |
||
|
37 |
on amendments to Circular 302/2016/TT-BTC on guidelines for license tax |
July 9, 2020 |
||
|
38 |
on fees for handling of competition cases, collection, transfer, management and use thereof |
June 12, 2020 |
||
|
39 |
on regulating rates of fees and charges in the crop growing and forest plant varieties sector |
June 12, 2020 |
||
|
40 |
on fees and charges in aviation and collection, submission thereof |
May 27, 2020 |
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|
41 |
on fees for management and supervision of insurance activities, collection, transfer and management thereof |
January 3, 2020 |
||
|
42 |
on amendments to Circular 261/2016/TT-BTC and Circular 17/2017/TT-BTC |
December 31, 2019 |
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|
43 |
on amendments to Circular 35/2014/TT-NHNN |
December 25, 2019 |
||
|
44 |
on amendments to some Article of Decree 110/2015/TT-BTC |
September 20, 2019 |
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|
45 |
on collection rates, collection, payment and management of citizen identification fees |
August 30, 2019 |
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|
46 |
on amounts, collection, payment, management and use of fees for providing information about enterprises, charges for business registration |
August 5, 2019 |
||
|
47 |
amendments to some Article of Circular 215/2013/TT-BTC |
September 27, 2018 |
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|
Decisions |
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|
50 |
on issuance of data format of exchange between General Department of Customs and enterprises selling goods eligible for VAT refund in VAT refund system for foreigners and overseas Vietnamese who purchase goods in Vietnam and carry on upon migration |
November 13, 2020 |
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|
51 |
on establishment of an information channel system to support taxpayers through the ETAX system |
October 2, 2020 |
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|
52 |
on amendments and supplements to the tax inspection process |
September 3, 2020 |
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|
53 |
on amendments to the price list for calculating registration fees for automobiles and motorcycles |
August 21, 2020 |
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|
54 |
on the announcement of new administrative procedures issued in the tax field under the Ministry of Finance |
June 25, 2020 |
||
|
55 |
on non-stop electronic toll collection |
June 17, 2020 |
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|
56 |
on adopting regulations on components containing electronic invoice data and approaches to data transmission and reception by tax authorities |
May 11, 2020 |
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>>> See more: Vietnam: System of legislative documents on customs—import and export in 2021
