Vietnam Legal Documents Database

Bring to you the translations for Laws, Decrees, Circulars, Official Letters... Frequently update and upload

Topic >> Tax-declaration
  • fa-check-circle Official Letter No. 3300/TCT-DNL - Regarding VAT upon transferring debts between a Company and its branches ( 27-Aug-2018)
    According to Clause 7 Article 5 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , assets transferred upon transformation of enterprises are exempt from both issuance of invoices and declaration of value added tax (VAT). read more
  • fa-check-circle Official Letter No. 54153/CT-TTHT - Regarding exemption from preparation of transfer pricing documentation ( 2-Aug-2018)
    Under point a Clause 2 Article 11 of Decree No. 20/2017/ND-CPfa-exclamation-circle , the exemption from preparation of transfer pricing documentation is only given to any enterprise that has the total revenue arising within a tax period less than VND 50 billion and the total value of the related-party transactions arising within a tax period less than VND 30 billion. read more
  • fa-check-circle Official Letter No. 4253/TCT-CS - Introduction of new contents about registration for applying VAT accounting method ( 20-Sep-2017)
    According to the General Department of Taxation’s opinions, Circular No. 93/2017/TT-BTC is promulgated to remove the requirement for submission of Form No. 06/GTGT to register for applying the credit-invoice with regard to any newly – established enterprise or enterprise that earns annual revenue of below VND 1 billion and cases of changing value added tax (VAT) accounting method. read more
  • fa-check-circle Circular No. 93/2017/TT-BTC - It is exempt from submission of Form No. 06/GTGT upon registration for paying VAT by credit-invoice method ( 19-Sep-2017)
    This Circular is to abolish the requirement for submission of a Notification Form No. 06/GTGT upon registration for voluntarily applying credit-invoice method and upon changing value added tax (VAT) accounting method (from credit-invoice method to direct method and vice versa). read more
  • fa-check-circle Circular No. 79/2017/TT-BTC - Supplements to the documentation for cancellation of outstanding tax ( 1-Aug-2017)
    This Circular is to supplement to the compositions of the documentation for cancellation of outstanding tax with regard to the case a company is declared bankrupt. Accordingly, from September 15th, 2017, the documentation for cancellation of outstanding tax of a company which is declared bankrupt must be added these documents: read more
  • fa-minus-circle Circular No. 39/2016/TT-BGTVT - The list of transport vehicles, equipment subject to the regulation conformity certification ( 6-Dec-2016)
    This Circular is to promulgate the Lists of transport vehicles, equipment and infrastructure likely to be unsafe subject to the state management by the Ministry of Transport in order to replace the earlier List promulgated in Circular No. 63/2011/TT-BGTVTfa-minus-circle . read more
  • fa-check-circle Official Letter No. 74123/CT-TTHT - Regarding declaration of tax incurred by a foreign contractor ( 2-Dec-2016)
    According to this Official letter, in case a foreign contractor applies Vietnam’s accounting regulations, he shall carry out the submission of financial statements according to Article 12 of Circular No. 156/2013/TT-BTCfa-exclamation-circle , Article 15 of Decree No. 17/2012/ND-CPfa-exclamation-circle and Article 12 of Circular No. 224/2009/TT-BTC. read more
  • fa-check-circle Official Letter No. 4318/TCT-KK - Regarding tax registration for representative offices established before November 1st, 2015 ( 19-Sep-2016)
    According to the transitional provisions in Clause 8 Article 8 of Decree No. 78/2015/ND-CPfa-exclamation-circle , with regard to representative offices that were established before the effective date of this Decree (January 1st, 2015) but have not had their own ID numbers of affiliates, the enterprise shall contact the tax authority of the province where its head office is located to be issued with 13-digit tax ID numbers, and then enterprise shall carry procedures for changing the information registered for operation at the Business Registration Office of the province where the representative offices are located read more
  • fa-check-circle Official Letter No. 3706/TCT-KK - Introduction of new provisions on tax registration applicable from August 12th, 2016 ( 17-Aug-2016)
    According to this Official letter, the regulations on tax registration provided in Circular No. 95/2016/TT-BTC (applicable from August 12th, 2016) have some noticeable new points in comparison with Circular No. 80/2012/TT-BTCfa-minus-circle as follows: read more
  • fa-check-circle Circular No. 95/2016/TT-BTC - The new provisions on tax ID number and tax registration ( 28-Jun-2016)
    Similarly to the earlier provisions, all taxpayers (individuals, enterprises, contractors, administrative units etc.) have the same structure of tax identification number (TIN) in either of the 10-digit or 13-digit forms. For an enterprise, its business identification number is also the TIN (Article 4) read more
 Page 1 / 7    1   2   3   4   5   6   7   Next   Last page