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This circular of the Ministry of Finance provides guidance on applying a 5% tax rate for crude casting products made from cast iron and aluminum within the framework of the Value Added Tax Law (VAT).…
This document stipulates the use of sales invoices by guesthouses and hotels under state agencies from January 1, 2005. Units must apply invoices when providing services to customers, simultaneously i…
This circular guides the deadlines and regulations concerning the payment of land use fees into the State budget when changing the purpose of land use, as well as handling cases that have been paid ac…
This circular guides the exemption and reduction of land lease fees for investment projects eligible for incentives under the Law on Domestic Investment Promotion. The circular specifies the timing fo…
This document of the Ministry of Finance amends the effective date of Circular No. 91/2004/TT-BTC, providing that the new circular shall take effect fifteen days after its publication in the Official…
This circular provides guidance on the exemption of VAT for interest rate swap services and acknowledges businesses' requests to further study VAT for currency swap and interest rate services.
This document supplements Uruguay to the list of countries applying the valuation rules for imported goods under Circular No. 118/2003/TT-BTC. The new provisions take effect from September 7, 2004, an…
This document of the Ministry of Finance amends Decision No. 57/2004/QD-BTC on announcing the list of regulatory legal documents that have ceased to be effective, removing some points and revising the…
Circular No. 9271 TC/VP of 2004 of the Ministry of Finance amends certain contents in Decision No. 66/2004/QD-BTC on regulations guiding the issuance of government bonds, government-guaranteed bonds,…
This document of the Ministry of Finance corrects some typographical errors in Circular No. 77/2004/TT-BTC on the financial management mechanism for poverty reduction projects in Central Vietnam, spec…