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Circular No. 244-TC/TCT stipulates that organizations within the banking sector must pay business income tax and profit tax in accordance with current legal provisions, while providing specific guidan…
This document amends the regulations on documents for goods transported on roads, abolishes the 'purchase book' system for state-owned enterprises from April 1991 but continues to apply it to non-stat…
Circular No. 193-TC/TCT guides monthly provisional payment of income tax for business organizations, requiring them to file tax returns and make provisional payments according to the regulations of th…
Circular No. 143-TC/TCT provides guidance on the collection of stamp duty from foreign organizations and individuals in Vietnam, specifying cases exempted from payment and those required to pay accord…
Circular No. 11-TC/TCT guiding Decree No. 1-CP on administrative penalties in the field of taxation, including provisions on authority, procedures for imposing penalties, fines, and aggravating or mit…
Circular No. 2133-TC/TCT guides the collection of social insurance for production and business units and independent public institutions, stipulating the responsibilities of tax authorities in collect…
Circular No. 2007-TC/TCT stipulates the tax regime applicable to the production and service activities of educational institutions, requiring these entities to comply with current corporate income tax…
Circular No. 1973-TC/TCT provides guidance on the handling of collection and recording of income and expenditure for units within the scope of the basic construction investment plan for 1990 to ensure…
Circular No. 1284-TC/CTN issued by the Ministry of Finance in 1990 adjusts the payment of stamp duty for imported assets, specifies the value used to calculate the stamp duty, and applies from Septemb…
This document stipulates the collection and deposit of state budget revenues by state-owned enterprises through the State Treasury system to ensure full and timely revenue inflows into the state budge…