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Circular No. 6692/TC/TCDN provides guidance on the procedures for circulating accounting documents in support of trade promotion activities for enterprises, ensuring transparency and convenience in th…
This document guides the implementation of Decision No. 20/2005/QĐ-BTC of the Ministry of Finance concerning the management and use of the fund to support surplus labor resulting from the restructurin…
This circular provides guidance on the payment of personal income tax by representative offices as stipulated in Circular No. 81/2004/TT-BTC. Representative offices may choose between directly declari…
This circular of the Ministry of Finance reiterates the regulations on the documentation for VAT refunds for ODA project sponsors, requiring project sponsors to provide a detailed explanation of their…
This document of the Ministry of Finance corrects an error in Decision No. 23/2005/QĐ-BTC concerning the budget classification system, amending the content related to sub-item 03 for allowances for no…
Circular No. 5249/TC-CST stipulates the deduction and refund of VAT that has been overpaid or mistakenly paid at the import stage for importers and related parties. The document provides specific guid…
Circular guiding the application of preferential tax policies for imported components and spare parts for domestic manufacturing enterprises according to domestic content ratios before obtaining an in…
Circular No. 5121 TC/VP of 2005 by the Ministry of Finance on practicing thrift and combating wastefulness in construction investment in the finance sector. This document requires units under the Mini…
This document specifies the start date for applying a 10% tax deduction on payments to individuals with income of VND 500,000 or more per transaction in accordance with Circular No. 81/2004/TT-BTC, en…
This circular cancels the practice of temporarily withholding 5% of the investment disbursement plan for projects funded by state budget funds in 2005 and thereafter, and requires compliance with regu…