Decree No. 05/2013/L-CTN enacts the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law. This document stipulates the application of value added tax on economic and social activities.
要点
- Enterprises and individual businesses → shall pay value added tax in accordance with the provisions of the Law
- Tax authorities → are responsible for managing and inspecting the fulfillment of tax obligations by organizations and individuals
🌐 本文件的社会影响
- Positive impact: Enhance fairness in the application of taxes, create a fair business environment.
- Negative impact: Time and effort costs for enterprises in complying with tax regulations.
❓ 常见问题
更新中。
全文
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PRESIDENT OF THE STATE ________ |
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_________________________
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| Number: 05/2013/L-CTN | Hanoi, June 28, 2013 |
ORDER
Regarding the promulgation of the Law
CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, tenth session;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 57 of the Law on the Issuance of Legal Normative Documents,
NOW PROMULGATE
The Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax
Was adopted by the Thirteenth National Assembly of the Socialist Republic of Vietnam at its fifth session on June 19, 2013./.
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CHAIRMAN
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原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。