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Circular No. 789-TC/TCT provides detailed regulations on the calculation of reasonable and legitimate expenses when determining taxable income for enterprises. The document focuses on three main group…
Circular guiding the collection of turnover tax, natural resources tax, the use of state budget capital, and the payment of basic depreciation for the power industry from April 1, 1993 to June 30, 199…
This circular guides the collection of business income tax for activities within the tourism sector, specifying different tax rates for each type of business and methods for calculating taxes when rec…
Circular No. 685-TC/TCT stipulates the method for determining taxable income for individual households engaged in business operations based on the implementation of accounting systems and tax declarat…
Circular No. 575-TC/TCT guides the collection of business income tax for organizations engaged in construction and installation activities, distinguishing tax rates and payment deadlines based on whet…
This circular stipulates the collection of business income tax for the banking industry, determines the basis for calculating tax and deadlines for payment by commercial banks and development investme…
Circular No. 360-TC/TCT guides the use of new invoices issued by the Ministry of Finance starting from April 1, 1991, while allowing the continued use of some old invoices printed previously. The maxi…
This document provides guidance on implementing the Law on Value Added Tax for the electricity and coal industries, identifying taxpayers, specific tax rates for each type of product and service, as w…
This draft provides detailed guidance on the collection of special consumption tax on alcohol in Vietnam. It includes regulations on tax exemptions and reductions, organization of tax collection, and…
Circular No. 253-TC/TCT guides the procedures for declaring and paying turnover tax, special consumption tax, and income tax for state-owned enterprises from March 1, 1991. The document specifies dead…