Vietnam Legal Documents Database

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Topic >> Tax-policies
  • fa-check-circle Official Letter No. 2466/TCT-QLN - There is not policy on tax – related debt freezing ( 20-Jun-2018)
    According to the General Department of Taxation’s opinions, currently, there is no regulation on “tax- related debt freezing” other than the policy on ‘tax deferral” as regulated in Clause 8 Article 5 of Decree No. 12/2015/ND-CPfa-exclamation-circle . read more
  • fa-check-circle Circular No. 25/2018/TT-BTC - Amendments to some provisions pertaining to VAT, EIT and PIT ( 16-Mar-2018)
    This Circular is to amend, supplement to some policies relating to value added tax (VAT), enterprise income tax (EIT) and personal income tax (PIT). read more
  • fa-check-circle Decree No. 146/2017/NĐ-CP - Some important amendments pertaining to VAT refund and expense account for insurance costs ( 15-Dec-2017)
    One of the most important amendments of this Decree is the supplementation of cases in which exported goods have total value of the minerals, natural resources added energy expenses accounting for at least 51% of production price shall be eligible to apply 0% value added tax (VAT), including: goods manufactured from natural resources, minerals which have been processed into other products and goods manufactured from natural resources, minerals according to a closed process (Clause 1 Article 1). read more
  • fa-check-circle Official Letter No. 7292/TCHQ-TXNK - Regarding VAT payment deferment with regard to machinery, equipment imported for investment project ( 8-Nov-2017)
    According to Clause 1 Article 1 of Circular No. 134/2014/TT-BTC, in case an enterprise has total value of machinery, equipment imported for investment project of at least VND 100 billion, it shall be eligible for requesting for deferment of VAT payment. read more
  • fa-check-circle Official Letter No. 7166/TCHQ-TXNK - Regarding exemption from import duties on waste and rejects, redundant raw materials, supplies ( 2-Nov-2017)
    Relating to tax policy applicable to waste and rejects, redundant raw materials, supplies for processing sold domestically, the General Department of Vietnam Customs requests that, firstly, it is required to comply with Clause 2 Article 10 of Decree No. 134/2016/ND-CP. read more
  • fa-check-circle Official Letter No. 2203/TXNK-DTQLT - Regarding VAT payment deferment ( 21-Jun-2017)
    The policies on VAT payment deferment with regard to machinery and equipment that need to be imported to create fixed assets for investment projects have been specified in Circular No. 134/2014/TT-BTC. read more
  • fa-check-circle Law No. 04/2017/QH14 - The Law on provision of assistance for SMEs ( 12-Jun-2017)
    This Law provides regulations on principles, contents and resources of assistance for small and medium-sized enterprises (SMEs), including micro-enterprises, small enterprises and medium-sized enterprise. read more
  • fa-check-circle Official Letter No. 6922/BTC-CST - Key mechanical projects are only entitled to import duty incentives to the end of 2016 ( 26-May-2017)
    According to Official letter No. 986/TTg-KTN dated June 9th, 2016, the policy on preferential tax rate of 0% applied to supplies, equipment of key mechanical projects (issued together with Decision No. 10/2009/QD-TTgfa-minus-circle ) is only extended to the end of December 2016. read more
  • fa-check-circle Official Letter No. 1583/TCT-CS - Summarization of tax policies for the sectors of high technology, ancillary industry and agricultural extension ( 24-Apr-2017)
    The document is to summarize policies on tax incentives currently applicable to the sectors of high technology (hi-tech), ancillary industry, agricultural extension, production, processing, and consumption of agricultural products read more
  • fa-check-circle Official Letter No. 1648/TCHQ-TXNK - Regarding deferment of VAT payment ( 15-Mar-2017)
    According to the regulations in Circular No. Circular No. 134/2014/TT-BTC, investment projects for which total value of imported machinery and equipment used as fixed assets is worth equal to or greater than VND 100 billion shall eligible for the deferment of VAT payment. However, the period of VAT payment deferment is only 60 days from the expiration date of VAT payment as prescribed by laws. read more
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