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This circular clarifies that the VAT rate applicable to stainless steel water tanks from January 1, 2004 is 10%, instead of the previous rate of 5%. Units that have declared and paid taxes at the old…

The Circular stipulates the exemption from import tax for calendars, postcards, and notebooks given as gifts from abroad to organizations and individuals in Vietnam. It specifies the quantity and valu…

This circular guides the collection of taxes from individuals acting as agents such as insurance, postal services, lottery, cosmetics, and pharmaceuticals. Individuals who register for business pay co…

This circular guides the calculation of VAT and Corporate Income Tax for businesses relocating their place of business in accordance with planning by competent state authorities.

Circular No. 13293/TC-CST stipulates that the value-added tax (VAT) rate for malt is 10% from the date of issuance of this circular, applicable to importation, production, and commercial trading.

Circular No. 13209/TC/TCDN provides supplementary guidance on financial matters when corporatizing state-owned enterprises to accelerate this process. The document stipulates the handling of debts and…

This circular guides the calculation of revenue for corporate income tax (CIT) concerning the sale of membership cards by golf courses, based on the time when revenue is generated from 1999 to the pre…

Guidelines on the declaration and payment of personal income tax by units at the district level without business activities, stipulating that they must pay taxes to the Provincial Tax Department but a…

Circular No. 12401/TC/TCT stipulates the deduction and refund of VAT for agricultural, forestry, and aquatic products when purchasing without an invoice. The document guides Tax Departments to impleme…

Circular No. 12329/TC/TCT of 2004 by the Ministry of Finance stipulates that value-added tax does not apply to training activities, vocational teaching, and labor export, aiming to encourage labor exp…