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Circular No. 8482/TC/TCT of 2004 by the Ministry of Finance stipulates the application of a 5% VAT rate to unfinished construction and installation works from contracts signed before January 1, 2004,…
Circular No. 8397/TC/ĐT provides guidance on the payment of additional construction costs due to sudden increases in steel prices for works funded by the state budget. The document stipulates principl…
Circular No. 8159/TC/TCT stipulates that the VAT rate applicable to specific items such as water filters, dish drying machines, faucet valves... is 10%. The document guides non-retroactive collection…
This Directive of the People's Committee of Ho Chi Minh City aims to guide the implementation of the Land Law 2003, including contents such as land use planning, improving the organizational structure…
This circular guides the declaration and payment of value-added tax (VAT) on inventory of agents and infrastructure leasing activities. The entity receiving sales agency must declare, calculate, and p…
This circular guides the implementation of tax policies for ODA-funded projects in Vietnam, including VAT refunds, corporate income tax exemptions, and individual income tax exemptions for foreign par…
This circular of the Ministry of Finance stipulates the rate of advertising, marketing expenses, and other costs when determining taxable income for corporate income tax purposes. The maximum level fo…
Circular No. 7483/TC/CST dated 2004 guiding the recovery of import tax for two-wheeled motorcycles with engines registered before January 1, 2002 but having counterfeit customs documents or falsified…
Circular No. 7333/TC/TCT stipulates the exemption of corporate income tax (CIT) and personal income tax (PIT) for foreign contractors and individuals participating in non-repayable ODA projects in Vie…
This document of the Ministry of Finance corrects the legal basis for Decision No. 54/2004/QĐ-BTC, changing from the Government Organization Law in 1992 to the new law in 2001. The document applies to…