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Taxation and fee

By Authors:

1. The Ministry of finance
   • Before 1994
   • In 1994
   • After 1994
2. The Government
3. The National Assembly
4. Others

By the Ministry of finance before 1994

• 48/TC-TCT: CIRCULAR NO.48/TC-TCT GUIDING THE REDUCE, EXEMPTION Of PROfiT TAX

• 51/TC-TCT: CIRCULAR NO 51/TC-TCT GUIDING THE IMPLEMENTATION Of TAX IN ENTERPRISES WITH fOREIGN INVESTMENT CAPITAL

• 59/TC-TCT: CIRCULAR GUIDING THE IMPLEMENTATION Of THE TURNOVER TAX, SPECIAL SALE TAX

• 90/TC-TCT: CIRCULAR SUPPLEMENTING CIRCULAR 47/TC-TCT DATED JUNE 01,1994 CONCERNING PROCEDURES fOR THE EXEMPTION AND PAYBACK Of IMPORT DUTY ...

By the Ministry of finance after 1994

• 09/TC-TCT: CIRCULAR GUIDING THE SETLLEMENT Of IMPORT, EXPORT DEPOSIT TAX, DEBTS AND THE fiNE fOR THE ARREARAGE Of IMPORT, EXPORT TAX PAYMENT

• 84/TC-TCT: fEE COLLECTION fROM THE fOREIGN INVESTED PROJECTS

By the Ministry of finance in 1994

• 117/TC-TCT: CIRCULAR GUIDING THE IMPLEMENTATION Of DECREE NO.186/CP DATED DEC.7TH 1994 ON COLLECTION Of THE TRANSPORT fEES THROUGH PRICE Of PETROLEUM

• 118/TC-TCT: CIRCULAR GUIDING TAX fOR BRANCHES Of fOREIGN TOBACCO COMPANIES IN VIETNAM

• 2146/TC-TCT: DOCUMENT NO.2146/TC-TCT DEALING WITH CLAIMS ON EXPORT-IMPORT TAX

• 2164/TC-TCT: CIRCULAR NO.2164-TC/TCT ON APPLICATION Of THE fORMER EXPORT IMPORT TAX ACCORDING TO CIRCULAR NO.54 TC/TCT Of MINISTRY Of fiNANCE

• 52/TC-TCT: CIRCULAR NO.52/TC-TCT GUIDING THE SETTLEMENT Of fiNE fOR DELAY IN THE PAYMENT Of EXPORT AND IMPORT DUTIES

• 54/TC-TCT: CIRCULAR NO.54 TC/TCT GUIDING THE IMPLEMENTATION Of ARTICLE 4 Of THE DECISION NO.280/TTG Of MAY 28,1994 Of THE PRIME MINISTER

• 668/TC-TCT: NO.668TC/TCT Of THE MINISTRY Of fiNANCE ON HANDLING IMPORT TAX IN ACCORDANCE WITH THE OLD TAX RATES

• 1417/TC-TCDN: REGULATION ON THE RENT PRICES fOR LAND, WATER AND SEA SURfACES APPLIED IN DIfFERENT fORMS fOR fOREIGN INVESTMENT IN VIETNAM

• 1664/TCT-HTQT: DOCUMENTATION NO.1664/TCT-HTQT ON IMPLEMENTATION Of TREATIES fOR AVOIDANCE Of DOUBLE TAXATION

• 31/TT-LB: CIRCULAR NO.31/TT-LB GUIDING THE IMPLEMENTATION Of THE TRANSfER Of COLLECTION Of EX-IMP DUTIES IN THE fORM Of SMALL QUOTA THROUGH BORDER

• 40/TC-GTBD: CIRCULAR NO.40 TC/GTBD REGULATING COLLECTION AND UTILIZATION Of REVENUE fROM COMMERCIAL JURISDICTION IN AIR TRANSPORTATION

• 69/TC-DT: CIRCULAR NO.69-TC/DT GUIDING THE COLLECTION, ULTILIZATION Of REVENUE fROM SALE Of STATE-OWNED RESIDENTIAL HOUSES TO SITTING LEASEHOLDERS

• 70/TC-TCT: CIRCULAR NO.70/TC-TCT GUIDING IMPLEMENTATION Of BUDGET COLLECTION fROM ISSUING CERTIfiCATES ON OWNERSHIP UPON HOUSES,RIGHT fOR URBAN LAND USE

• 732/TC-TC: GUIDANCE NO.732 TC/TC ON THE POSTPONEMENT Of TAX LEVIED ON RAW MATERIALS TO BE USED fOR PRODUCTION Of EXPORT,TEMPORARY IMPORT ...

• 947/TCT-NV5: DOCUMENT NO.947/TCT-NV5 ON REDUCE Of INCOME TAX fOR OVERSEAS VIETNAMESE INVESTING TO HOME COUNTRY

By the Government

• 351/HDBT: DECREE GUIDING THE IMPLEMENTATION Of THE TURNOVER TAX

• 06/HDBT: DECREE GUIDING THE IMPLEMENTATION Of THE TAX ON ROYALTIES

• 182/CP: DECREE PROVIDING DETAILS fOR THE IMPLEMENTATION Of RESOLUTION NO.216/QD DATED 30/08/1994 ON AMENDMENT AND SUPPLEMENT Of THE TURNOVER TAX..

• 84/CP: DECREE STIPULATING THE PROCEDURE Of MARRIAGE, ADOPTION Of ILLEGITIMATE CHILDREN, ADOPTION Of CHILDREN & TUTORSHIP Of CHILDREN ...

• 89/CP: DECREE Of THE GOVERNMENT GUIDING THE IMPLEMENTATION Of THE LAW ON BUSINESS BANKRUPTCY

• 94/CP: DECREE Of THE GOVERNMENT ON ADVERTIZING ACTIVITIES ON VIETNAMESE TERRITORY

• 193/CP: DECREE Of THE GOVERNMENT CONCERNING REGISTRATION fEES

• AGRE-VT: AGREEMENT BETWEEN THE VIETNAM GOVERNMENT AND THE GOVERNMENT Of THE THAILAND fOR AVOIDANCE Of DOUBLE TAXATION ...

• AGREE-UV: AGREEMENT BETWEEN AUSTRALIA AND VIETNAM fOR THE AVOIDANCE Of DOUBLE TAXATION & THE PREVENTION Of fiSCAL EVASION WITH RESPECT TO INCOME TAX

• AGREE-VS: AGREEMENT BETWEEN THE GOVERNMENT Of VIETNAM AND THE GOVERNMENT Of THE REPUBLIC Of SINGAPORE ON THE PROMOTION AND PROTECTION Of INVESTMENT

By the National Assembly

• LDCTD: LAW GOVERNING TAXES ON LAND USE RIGHT ASSIGNMENT

• LTDT: LAW ON TURNOVER TAX

• LTTTDB: LAW ON SPECIAL SALES TAX

• LTXNK: LAW ON EXPORT AND IMPORT DUTIES

• PLTTN: ORDINANCE ON INCOME TAX Of HIGH INCOME EARNER

Another authorities

• 1034/HTDT-TD: CIRCULAR NO.1034/HTDT-TD ON USING PROfiT fOR REINVESTMENT

• 1412/UB-QL: DOCUMENT NO.1412/UB-QL ON IMPORT Of TOURIST CARS Of THE ENTERPRISES WITH fOREIGN OWNED CAPITAL

• 290/VGCP-CNTDD: NOTIfiCATION NO.290/VGCP-CNTDDV ON SUPPLEMENTARY GUIDANCE fOR SEAPORT CHARGES