Decree No. 31/2014/L-CTN Announcing the Law Amending and Supplementing Certain Provisions of Tax Laws

Decree No. 31/2014/L-CTN announces the Law Amending and Supplementing Certain Provisions of Tax Laws which was adopted by the National Assembly on November 26, 2014. This document stipulates changes to taxes for businesses and individuals.

Document No.31/2014/L-CTN
Document typeOrder
Issuing authorityOffice of the President
Signed byTrương Tấn Sang — Chủ tịch nước
Updated24/06/2026
FieldUncategorized
Issued date08/12/2014
Effective date08/12/2014
Expiry date
StatusIn effect
✦ Smart summary

Decree No. 31/2014/L-CTN announces the Law Amending and Supplementing Certain Provisions of Tax Laws which was adopted by the National Assembly on November 26, 2014. This document stipulates changes to taxes for businesses and individuals.

Key points

  • Businesses and individuals shall apply the new tax provisions as set forth in the Law Amending and Supplementing Certain Provisions of Tax Laws that has been announced.

🌐 Social impact of this document

  • Positive impact: Businesses and individuals will be subject to the new tax regulations, potentially reducing financial burdens.
  • Negative impact: Time is required for businesses and individuals to adapt to the changes in the Law.

❓ Frequently asked questions

When does this Law take effect?

The announcement decree does not specify the effective date, so the application time is unclear.

What should businesses and individuals do to comply with the new Law?

Businesses and individuals need to monitor the new tax regulations in the Law Amending and Supplementing Certain Provisions of Tax Laws and comply with these regulations accordingly.

Does this Law affect citizens' income?

It may affect if the changes in the Law alter the tax rates or methods of calculating taxes for individuals.

What preparations do businesses need to make to comply with the new Law?

Businesses need to review and adjust accounting procedures, financial reporting, and related tax regulations according to the guidance of the tax authority.

Are there specific tax schedules in this Law?

There is no information about specific tax schedules in the announcement decree. Detailed information can be found by referring to the full Law Amending and Supplementing Certain Provisions of Tax Laws.

Full text

PRESIDENT OF THE STATE

_____________

SOCIALIST REPUBLIC OF VIET NAM VIETNAM

Independence - Freedom - Happiness

___________

Number: 31/2014/L-CTN Hanoi, December 8, 2014

ORDER

Regarding the promulgation of the Law

__________ 

CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM

On the basis of Article 88 and Article 91 of the Constitution of the Socialist Republic of Vietnam;

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

Law amending and supplementing certain provisions of the Tax Laws

Passed by the National Assembly of the Socialist Republic of Vietnam, XIIIth session, eighth meeting, on November 26, 2014./.

CHAIRMAN

SOCIALIST REPUBLIC OF VIET NAM 

Truong Tan Sang

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