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This circular stipulates the piloting of collecting inspection fees in foreign currency in the southern region, with specific conditions and procedures. The aim is to draw lessons for formal implement…

This circular guides the tax payment procedures for the Vietnam-Soviet Joint Venture Oil Enterprise, including income tax, resource tax, import-export tax, and other taxes according to the Law on Fore…

Circular No. 1584-TC/TCT issued in 1991 by the Ministry of Finance stipulates that Vietnam National Air Transport Corporation must pay the entire amount of revenue collected from foreign aircraft flyi…

This Circular details the financial management of administrative and service agencies with income. The content includes tax obligations, distribution of revenue-expenditure differences, and specific g…

Circular No. 1152-TC/TCT stipulates the method for calculating income tax for domestic economic organizations participating in joint ventures or business cooperation with foreign entities. This docume…

This Circular details the financial management of administrative and service agencies with income. It includes specific guidelines on tax obligations, distribution of remaining income after tax paymen…

Circular No. 970-TC/TCT provides detailed guidance on the accounting for salaries, bonuses, and mid-shift meals in production and business units to unify financial management and accurately determine…

This circular provides specific guidelines on the activities subject to turnover tax and the applicable tax rates for each type of activity in the Vietnamese aviation industry.

This circular issues invoice and warehouse withdrawal form number 02B/BH for production and business establishments to meet practical requirements before transitioning to a new mechanism. The form con…

Circular No. 836-TC/TCT dated June 25, 1991 of the Ministry of Finance guides measures to strengthen tax collection management for non-state economic sectors, aiming to prevent tax evasion and ensure…