Decree No. 23/2006/L-CTN Regarding the Announcement of the Law

Decree No. 23/2006/L-CTN of the President announcing the Tax Administration Law, which was passed by the National Assembly on November 29, 2006. This Law stipulates issues related to tax administration and implementation.

Số hiệu23/2006/L-CTN
Loại văn bảnOrder
Cơ quan ban hànhOffice of the President
Người kýNguyễn Minh Triết — Chủ tịch
Cập nhật29/06/2026
Lĩnh vựcUncategorized
Ngày ban hành12/12/2006
Ngày áp dụng25/06/2007
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

Decree No. 23/2006/L-CTN of the President announcing the Tax Administration Law, which was passed by the National Assembly on November 29, 2006. This Law stipulates issues related to tax administration and implementation.

Các điểm cốt lõi

  • The Tax Administration Law applies to organizations and individuals engaged in economic and social activities within the territory of Vietnam.
  • Organizations and individuals must comply with regulations on tax declaration and payment according to the specified deadlines and forms.
  • The Law sets tax rates and specific tax schedules for each type of tax.
  • Violations of the Tax Administration Law will be subject to administrative fines ranging from 10% to 30% of the amount of tax due.
  • Organizations and individuals have the right to lodge complaints and report violations concerning the implementation of tax laws.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reducing the risk of tax law violations for businesses and individuals.
  • Negative impact: Time and effort costs for organizations and individuals to comply with new regulations.

❓ Câu hỏi thường gặp

Who does the Tax Administration Law apply to?

The Tax Administration Law applies to all organizations and individuals engaged in economic and social activities within the territory of Vietnam.

What is the monetary fine for violating the Tax Administration Law?

Violations of the Tax Administration Law will be subject to administrative fines ranging from 10% to 30% of the amount of tax due.

Do organizations and individuals have the right to lodge complaints about the implementation of tax laws?

Yes, organizations and individuals have the right to lodge complaints and report violations concerning the implementation of tax laws.

What is the deadline for tax payment under the Tax Administration Law?

The deadline for tax payment is specifically defined in the Tax Administration Law and varies depending on the type of tax, but typically it is monthly or quarterly.

Are there any specific tax schedules in the Tax Administration Law?

Yes, the Tax Administration Law specifies specific tax schedules for each type of tax, including corporate income tax, value-added tax, property tax, personal income tax, and other types of taxes.

Toàn văn

 

PRESIDENT OF THE STATE

 

Number: 23/2006/L-CTN

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

 

Hanoi, December 12, 2006

 

 

 

 

ORDER OF THE STATE PRESIDENT

Regarding the promulgation of the Law

____________ 

THE STATE PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM 

On the basis of Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, Session 10, Term X;

Pursuant to Article 91 of the Law on the Organization of the National Assembly;

Pursuant to Article 50 of the Law on the Issuance of Legal Normative Documents.

NOW PROMULGATES:

Law on Tax Administration

Passed by the National Assembly of the Socialist Republic of Vietnam, Term XI, Session 10, on November 29, 2006./.

 

                                                                                                             STATE PRESIDENT

                                                                                                           PRESIDENT

                                                                                                             (Signed)


                                                                                                             Nguyen Minh Triet

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Bản đồ quan hệ

23/2006/L-CTN
Decree No. 23/2006/L-CTN Regarding the Announcement of the Law
In effect

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