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 |
July 1, 2007 |
|
July 1, 2013 |
||||
January 1, 2015 |
||||
July 1, 2016 |
||||
Decree |
September 15, 2013 |
|||
November 15, 2014 |
||||
January 1, 2015 |
||||
July 1, 2016 |
||||
February 1, 2018 |
||||
Circular |
December 20, 2013 |
|||
September 1, 2014 |
||||
November 15, 2014 |
||||
January 1, 2015 |
||||
July 30, 2015 |
||||
August 6, 2015 |
||||
July 1, 2016 |
||||
August 12, 2016 |
||||
December 15, 2016 |
||||
March 6, 2017 |
||||
September 15, 2017 |
||||
November 5, 2017 |
||||
2 |
Penalties for administrative violations |
Decree |
November 9, 2013 |
|
October 1, 2015 |
||||
August 1, 2016 |
||||
December 15, 2013 |
||||
Circular |
January 1, 2014 |
|||
February 21, 2014 |
||||
November 15, 2018 |
||||
3 |
License fees |
Decree |
January 1, 2017 |
|
Circular |
January 1, 2017 |
|||
4 |
Personal income tax |
Law |
January 1, 2008 |
|
July 1, 2013 |
||||
January 1, 2015 |
||||
Decree |
July 1, 2013 |
|||
November 15, 2014 |
||||
January 1, 2015 |
||||
February 1, 2018 |
||||
Circular |
March 22, 2010 |
|||
October 1, 2013 |
||||
September 1, 2014 |
||||
November 15, 2014 |
||||
July 30, 2015 |
||||
Official dispatch |
|
|||
|
||||
|
||||
|
||||
5 |
Corporate income tax |
Law |
January 1, 2019 |
|
January 1, 2014 |
||||
January 1, 2015 |
||||
Decree |
February 15, 2014 |
|||
November 15, 2014 |
||||
January 1, 2015 |
||||
February 1, 2018 |
||||
Circular |
November 11, 2010 |
|||
August 2, 2014 |
||||
September 1, 2014 |
||||
November 15, 2014 |
||||
August 6, 2015 |
||||
July 30, 2015 |
||||
July 1, 2016 |
||||
May 1, 2018 |
||||
6 |
Value added tax |
Law |
January 1, 2009 |
|
January 1, 2014 |
||||
January 1, 2015 |
||||
July 1, 2016 |
||||
Decree |
January 1, 2014 |
|||
August 13, 2013 |
||||
November 15, 2014 |
||||
January 1, 2015 |
||||
July 1, 2016 |
||||
April 1, 2017 |
||||
February 1, 2018 |
||||
Circular |
November 11, 2010 |
|||
January 1, 2014 |
||||
July 1, 2014 |
||||
September 1, 2014 |
||||
November 15, 2014 |
||||
January 1, 2015 |
||||
July 30, 2015 |
||||
August 13, 2016 |
||||
|
December 15, 2016 |
|||
June 2, 2017 |
||||
November 5, 2017 |
||||
Official dispatch |
|
|||
|
||||
|
||||
|
||||
|
||||
7 |
Excise Tax |
Law |
April 1, 2009 |
|
January 1, 2015 |
||||
January 1, 2016 |
||||
July 1, 2016 |
||||
Decree |
October 28, 2015 |
|||
January 1, 2015 |
||||
July 1, 2016 |
||||
February 1, 2018 |
||||
Circular |
January 1, 2016 |
|||
July 1, 2016 |
||||
April 20, 2017 |
||||
May 1, 2018 |
||||
Official dispatch |
|
|||
|
||||
8 |
Import and export tax |
Law |
September 1, 2016 |
|
Decree |
September 1, 2016 |
|||
September 1, 2016 |
||||
January 1, 2018 |
||||
Circular |
March 25, 2015 |
|||
June 5, 2018 |
||||
Decision |
September 1, 2016 |
|||
January 1, 2018 |
||||
9 |
Environmental protection tax |
Law |
January 1, 2012 |
|
Decree |
January 1, 2012 |
|||
November 15, 2012 |
||||
Circular |
January 1, 2012 |
|||
November 15, 2012 |
||||
January 1, 2019 |
||||
Official dispatch |
|
|||
|
||||
|
||||
10 |
Resource tax |
Law |
July 1, 2010 |
|
January 1, 2015 |
||||
Decree |
July 1, 2010 |
|||
January 1, 2015 |
||||
Circular |
November 20, 2015 |
|||
Resolution |
July 1, 2016 |
|||
11 |
Agricultural land use tax |
Law |
January 1, 1994 |
|
Decree |
October 25, 1993 |
|||
January 1, 1994 |
||||
Circular |
November 10, 1993 |
|||
January 1, 1994 |
||||
April 2, 1994 |
||||
January 1, 1997 |
||||
January 1, 2000 |
||||
Non-agricultural land use tax |
Law |
January 1, 2012 |
||
Decree |
January 1, 2012 |
|||
January 1, 2012 |
||||
February 10, 2012 |
||||
Circular |
July 1, 2016 |