Vietnamese legal documents on tax in 2019

There are Vietnamese legal documents on tax being applicable to the present time.

 Vietnamese legal documents on tax in 2019

 

No

CONTENT

TYPE OF DUCUMENT

NUMBER

EFFECTIVE DATE

1

Tax registration

Law

78/2006/QH11

July 1, 2007

21/2012/QH13

July 1, 2013

71/2014/QH13

January 1, 2015

106/2016/QH13

July 1, 2016

Decree

83/2013/ND-CP

September 15, 2013

91/2014/ND-CP

November 15, 2014

12/2015/ND-CP

January 1, 2015

100/2016/ND-CP

July 1, 2016

146/2017/ND-CP

February 1, 2018

Circular

156/2013/TT-BTC

December 20, 2013

119/2014/TT-BTC

September 1, 2014

151/2014/TT-BTC

November 15, 2014

26/2015/TT-BTC

January 1, 2015

92/2015/TT-BTC

July 30, 2015

96/2015/TT-BTC

August 6, 2015

130/2016/TT-BTC

July 1, 2016

95/2016/TT-BTC

August 12, 2016

173/2016/TT-BTC

December 15, 2016

06/2017/TT-BTC

March 6, 2017

79/2017/TT-BTC

September 15, 2017

93/2017/TT-BTC

November 5, 2017

2

Penalties for administrative violations

Decree

109/2013/ND-CP

November 9, 2013

65/2015/ND-CP

October 1, 2015

49/2016/ND-CP

August 1, 2016

129/2013/ND-CP

December 15, 2013

Circular

166/2013/TT-BTC

January 1, 2014

215/2013/TT-BTC

February 21, 2014

87/2018/TT-BTC

November 15, 2018

3

License fees

Decree

139/2016/ND-CP

January 1, 2017

Circular

302/2016/TT-BTC

January 1, 2017

4

Personal income tax

Law

April 2007/QH12

January 1, 2008

26/2012/QH13

July 1, 2013

71/2014/QH13

January 1, 2015

Decree

65/2013/ND-CP

July 1, 2013

91/2014/ND-CP

November 15, 2014

12/2015/ND-CP

January 1, 2015

146/2017/ND-CP

February 1, 2018

Circular

20/2010/TT-BTC

March 22, 2010

111/2013/TT-BTC

October 1, 2013

119/2014/TT-BTC

September 1, 2014

151/2014/TT-BTC

November 15, 2014

92/2015/TT-BTC

July 30, 2015

Official dispatch

16339/BTC-TCT

 

16686/BTC-TCT

 

450/TCT-TNCN

 

8817/BTC-TCT

 

5

Corporate income tax

Law

14/2008/QH12

January 1, 2019

32/2013/QH13

January 1, 2014

71/2014/QH13

January 1, 2015

Decree

218/2013/ND-CP

February 15, 2014

91/2014/ND-CP

November 15, 2014

12/2015/ND-CP

January 1, 2015

146/2017/ND-CP

February 1, 2018

Circular

150/2010/TT-BTC

November 11, 2010

78/2014/TT-BTC

August 2, 2014

119/2014/TT-BTC

September 1, 2014

151/2014/TT-BTC

November 15, 2014

96/2015/TT-BTC

August 6, 2015

92/2015/TT-BTC

July 30, 2015

130/2016/TT-BTC

July 1, 2016

25/2018/TT-BTC

May 1, 2018

6

Value added tax

Law

13/2008/QH12

January 1, 2009

31/2013/QH13

January 1, 2014

71/2014/QH13

January 1, 2015

106/2016/QH13

July 1, 2016

Decree

209/2013/ND-CP

January 1, 2014

92/2013/ND-CP

August 13, 2013

91/2014/ND-CP

November 15, 2014

12/2015/ND-CP

January 1, 2015

100/2016/ND-CP

July 1, 2016

October 2017/ND-CP

April 1, 2017

146/2017/ND-CP

February 1, 2018

Circular

150/2010/TT-BTC

November 11, 2010

219/2013/TT-BTC

January 1, 2014

72/2014/TT-BTC

July 1, 2014

119/2014/TT-BTC

September 1, 2014

151/2014/TT-BTC

November 15, 2014

26/2015/TT-BTC

January 1, 2015

92/2015/TT-BTC

July 30, 2015

99/2016/TT-BTC

August 13, 2016

 

173/2016/TT-BTC

December 15, 2016

31/2017/TT-BTC

June 2, 2017

93/2017/TT-BTC

November 5, 2017

Official dispatch

17557/BTC-TCT

 

18128/BTC-TCT

 

8336/BTC-CST

 

17709/BTC-TCT

 

17526/BTC-TCT

 

7

Excise Tax

Law

27/2008/QH12

April 1, 2009

71/2014/QH13

January 1, 2015

70/2014/QH13

January 1, 2016

106/2016/QH13

July 1, 2016

Decree

108/2015/ND-CP

October 28, 2015

12/2015/ND-CP

January 1, 2015

100/2016/ND-CP

July 1, 2016

146/2017/ND-CP

February 1, 2018

Circular

195/2015/TT-BTC

January 1, 2016

130/2016/TT-BTC

July 1, 2016

20/2017/TT-BTC

April 20, 2017

25/2018/TT-BTC

May 1, 2018

Official dispatch

181/TCT-CS

 

17879/BTC-CST

 

8

Import and export tax

Law

107/2016/QH13

September 1, 2016

Decree

134/2016/ND-CP

September 1, 2016

122/2016/ND-CP

September 1, 2016

125/2017/ND-CP

January 1, 2018

Circular

38/2015/TT-BTC

March 25, 2015

39/2018/TT-BTC

June 5, 2018

Decision

36/2016/QD-TTg

September 1, 2016

45/2017/QD-TTg

January 1, 2018

9

Environmental protection tax

Law

57/2010/QH12

January 1, 2012

Decree

67/2011/ND-CP

January 1, 2012

69/2012/ND-CP

November 15, 2012

Circular

152/2011/TT-BTC

January 1, 2012

159/2012/TT-BTC

November 15, 2012

106/2018/TT-BTC

January 1, 2019

Official dispatch

1199/BTC-TCT

 

6660/TCHQ-TXNK

 

13/TCT-CS

 

10

Resource tax

Law

45/2009/QH12

July 1, 2010

71/2014/QH13

January 1, 2015

Decree

50/2010/ND-CP

July 1, 2010

12/2015/ND-CP

January 1, 2015

Circular

152 /2015/TT-BTC

November 20, 2015

Resolution

1084/2015/UBTVQH13

July 1, 2016

11

Agricultural land use tax

Law

23-L/CTN

January 1, 1994

Decree

73-CP

October 25, 1993

74-CP

January 1, 1994

Circular

92/TTLB

November 10, 1993

89-TC/TCT

January 1, 1994

21-TC/TCT

April 2, 1994

03/1997/TC-TCT

January 1, 1997

117/1999/TT-BTC

January 1, 2000

 

Non-agricultural land use tax

Law

48/2010/QH12

January 1, 2012

Decree

53/2011/ND-CP

January 1, 2012

153/2011/TT-BTC

January 1, 2012

45/2011/TT-BTNMT

February 10, 2012

Circular

130/2016/TT-BTC

July 1, 2016

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