Tax - Fee - Charge Archives - Apolat Legal

Decree No. 117/2025/ND-CP on tax administration for business activities on e-commerce and digital platforms conducted by households and individuals

Content relation Vietnamese Status Download

Issue date: 09/06/2025

Effective date: 01/07/2025

Status: Not yet applied

Update: 09/06/2025

Decree No. 70/2025/ND-CP amends and supplements Decree No. 123/2020/ND-CP on invoices and records

Content relation Vietnamese Status Download

Issue date: 20/03/2025

Effective date: 01/06/2025

Status: In force

Update: 20/03/2025

Decree No. 132/2020/ND-CP on prescribing tax administration of enterprises having transactions with related parties

Content relation Vietnamese Status Download

Issue date: 05/11/2020

Effective date: 20/12/2020

Status: Amended

Update: 05/11/2020

Circular No. 96/2015/TT-BTC on Corporate Income Tax (CIT)

Content relation Vietnamese Status Download

Issue date: 22/06/2015

Effective date: 06/08/2015

Status: Amended

Update: 22/06/2015

Circular No. 40/2021/TT-BTC providing guidance on value-added tax (VAT) and personal income tax (PIT) for household businesses

Content relation Vietnamese Status Download

Issue date: 01/06/2021

Effective date: 01/08/2021

Status: Partly expired

Update: 01/06/2021

Decree No. 12/2015/ND-CP, providing detailed regulations and guidance for the implementation of the Law amending and supplementing a number of articles of the tax laws

Content relation Vietnamese Status Download

Issue date: 12/02/2015

Effective date: 01/01/2015

Status: Partly expired

Update: 12/02/2015

Decree No. 65/2013/ND-CP, detailing and guiding the implementation of the Law on Personal Income Tax (PIT)

Content relation Vietnamese Status Download

Issue date: 27/06/2013

Effective date: 01/07/2013

Status: Partly expired

Update: 27/06/2013

Decree No. 180/2024/ND-CP of the Government on VAT Reduction Policy under Resolution No. 174/2024/QH15

Content relation Vietnamese Status Download

Issue date: 31/12/2024

Effective date: 01/01/2025

Status: In force

Update: 31/12/2024

Decree 218/2013/ND-CP, guiding the implementation of the Corporate Income Tax (CIT) Law

Content relation Vietnamese Status Download

Issue date: 26/12/2013

Effective date: 15/02/2014

Status: Partly expired

Update: 26/12/2013

Circular No. 173/2016/TT-BTC

Content relation Vietnamese Status Download

Issue date: 28/10/2016

Effective date: 15/12/2016

Status: In force

Update: 28/10/2016

Circular No. 26/2015/TT-BTC

Content relation Vietnamese Status Download

Issue date: 27/02/2015

Effective date: 01/01/2015

Status: Partly expired

Update: 27/02/2015

Circular No. 219/2013/TT-BTC

Content relation Vietnamese Status Download

Issue date: 31/12/2013

Effective date: 01/01/2014

Status: Partly expired

Update: 31/12/2013

Circular No. 39/2018/TT-BTC

Content relation Vietnamese Status Download

Issue date: 20/04/2018

Effective date: 05/06/2018

Status: Partly expired

Update: 20/04/2018

Circular No. 38/2015/TT-BTC

Content relation Vietnamese Status Download

Issue date: 25/03/2015

Effective date: 01/04/2015

Status: Partly expired

Update: 25/03/2015

Circular No. 111/2013/TT-BTC

Content relation Vietnamese Status Download

Issue date: 15/08/2013

Effective date: 01/10/2013

Status: Partly expired

Update: 15/08/2013

The Law on Tax Administration 2019

Content relation Vietnamese Status Download

Issue date: 13/06/2019

Effective date: 01/07/2020

Status: In force

Update: 13/06/2019

Decree No. 102/2021/ND-CP

Content relation Vietnamese Status Download

Issue date: 16/11/2021

Effective date: 01/01/2022

Status: In force

Update: 16/11/2021