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This circular guides the application of VAT rates for goods in Group 848 of the Tariff Schedule of Preferential Import Duties to address issues arising from implementing Circular No. 62/2004/TT-BTC.
This document guides ministries, ministerial-level agencies, and provincial people's committees on temporarily suspending the transfer of state ownership rights in companies until detailed guidance is…
Circular No. 8585/TC/TCT dated 2005 provides specific guidance on determining acts of tax evasion and procedures for late payment of taxes and fines according to Circular No. 41/2004/TT-BTC. This docu…
This circular guides the exemption from import tax and non-collection of value-added tax for shoe molds when imported together with main machinery and equipment or separately but in line with producti…
Circular No. 8188/BTC-QLCS guides the task of selling state assets at auction and stipulates the establishment of a public service unit under the Department of Finance to carry out this task in accord…
Circular No. 7703/TC/TCT stipulates the value-added tax (VAT) rate applicable to maintenance and regular repair activities of bridges and roads. Prior to January 1, 2004, the rate was 5%, from that da…
This document guides the issuance of certificates for the management and use of office premises for administrative and service agencies according to previous regulations, regardless of recent changes…
This circular guides the calculation of VAT and cost accounting for gas cylinder shells in production and business activities involving natural gas. It specifies the handling of VAT for the sale and r…
Circular No. 6905/TC-TCHQ provides guidance on calculating import tax for diplomatic cars when transferred in Vietnam based on usage time, damage level, and special cases. This document specifically s…
This document addresses the issue of allocating input VAT for goods and services used jointly between taxable and non-taxable activities. The Ministry of Finance guides enterprises to calculate deduct…