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This circular guides ministries, agencies, and state-owned corporations in the process of corporatizing state-owned enterprises in 2005, including preparing financial reports, settling taxes, handling…

Circular guiding the application of the special consumption tax rate for cigarettes with filters produced from imported and domestic materials.

Circular No. 3571/TC/TCT of 2005 by the Ministry of Finance guiding tax exemption and reduction for corporate income tax (CIT) for businesses investing in infrastructure and housing development. This…

Circular No. 3545/TC/CST provides guidance on exempting corporate income tax (CIT) for trial products, including automobiles and automobile spare parts, within one year from the date of their market i…

This circular guides the inspection of final tax settlement for enterprises under the Ministry of National Defense and requires them to register, declare, and settle taxes in accordance with the provi…

This document corrects Decision No. 97/2004/QĐ-BTC of the Ministry of Finance on accounting regulations for Securities Trading Centers, amending the effective date from January 1, 2005 to fifteen days…

Circular No. 3142/TC-TCHQ guides the handling of overdue tax debts pursuant to Circular No. 32/2002/TT-BTC for businesses engaged in import and export activities that have been retroactively charged t…

Circular No. 2932/TC/CST of 2005 by the Ministry of Finance supplements Belarus to the list of countries applying Circular No. 118/2003/TT-BTC for determining customs value for imported goods from the…

Circular No. 2926/TC/TCT stipulates the documents and taxes applicable to assets transferred or contributed by enterprises. This document determines that no VAT and corporate income tax shall be levie…

Circular guiding the calculation of reasonable expenses and determination of taxable income for corporate income tax in journalism activities, particularly commission fees paid to units and individual…