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Circular No. 3620-TC/TCT provides guidance on refunding import tax on raw materials for enterprises producing goods for export in accordance with Circular No. 13/2001/TT-BTC, aiming to encourage expor…
Circular No. 3410/TC/TCT dated April 13, 2001 of the Ministry of Finance stipulates the exemption from VAT on construction and installation activities for export processing enterprises. This document…
This document stipulates the application of import tax policies for consignments of two-wheeled motorbike kits with engine assemblies bearing the HONGDA trademark imported before January 1, 2001 by en…
Circular guiding the handling of remaining losses of SOEs up to December 31, 1998, allowing SOEs to continue carrying these losses forward into taxable income in subsequent years with specific deadlin…
Circular No. 1102-TCT/NV3 guides the exemption of VAT and import tax for imported equipment constituting fixed assets for Trieu An Private Hospital Joint Stock Company under an investment project. The…
This circular guides on the payment of stamp duty for marine engines and combustion engines installed on vessels without documents verifying legal origin. The document specifies cases eligible to pay…
Circular No. 2725-TC/TCT stipulates the exemption of taxes on promotional goods and samples provided free of charge to duty-free shops. This document guides cases eligible for tax exemptions, as well…
This circular guides the application of VAT for national reserve goods sold by the National Reserve Corporation, which are exempt from VAT and related issues concerning purchase and sale invoices. The…
Based on the guidance document on the inspection of tax return reports for the year 2000, the main contents can be summarized as follows:
This document guides ministries, sectors, and localities in using the fixed asset management program to report the situation of increases and decreases in fixed assets for the year 2000 to the Ministr…