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This circular guides the classification of certain imported goods in the Tariff List issued together with Decision No. 39/2006/QD-BTC, applicable to Ministries, ministerial-level agencies, and provinc…
This circular stipulates that Industrial Park Management Boards, Economic Zone Management Boards, and High-Tech Zone Management Boards shall not collect certification fees for notarization and authent…
Circular No. 13158/BTC-VP of the Ministry of Finance corrects the auction fee rate for assets stipulated in Circular No. 96/2006/TT-BTC. The fee rate changes based on the value of the sold asset, spec…
This circular of the Ministry of Finance corrects errors in the decision concerning the export and import preferential tariff schedule. Specifically, it adjusts the tax rate for Penicillanic 6-Amino a…
Circular No. 7919/BTC-NSNN of 2006 by the Ministry of Finance guiding the accounting of revenue and expenditure for national programs, targets, and projects occurring before Decision No. 25/2006/QĐ-BT…
This circular guides the exemption of land registration fees for land allocated to organizations and individuals for constructing houses for sale and investing in infrastructure. The document specifie…
Circular No. 7050/BTC-TCT guides the tax settlement process for enterprises and cooperatives during bankruptcy. Tax authorities must carry out steps such as requesting tax settlement and reviewing the…
Circular No. 6273/BTC-TCT provides guidance on the collection and payment of stamp duty (SD) for organizations and individuals. The document specifies the responsibilities for writing and issuing cert…
This document provides guidance on withholding personal income tax (PIT) at source for individuals acting as agents for multi-level marketing organizations. The document stipulates that individuals wi…
Circular No. 6209/BTC-TCT provides guidance on the withholding of 10% personal income tax for individuals acting as multi-level marketing sales agents. The document stipulates that if the anticipated…