Law on tax Administration RSS     
Uni 14-12-2023 - Tax policy
OFFICIAL LETTER 4982/CTBNI-TTHT ABOUT TAX POLICY
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Uni 27-11-2023 - Tax policy
OFFICIAL LETTER 5081/CTBNI-TTHT ABOUT TAX POLICY
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Uni 01 -11 -2021 - New official letter of General Department of Taxation relating to covid - 19 costs
OFFICIAL LETTER 4110/TCT-DNNCN ABOUT TAX POLICY RELATING TO COVID-19 COSTS
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Uni 02-08-2021 Submission of tax file during the implementation of Directive 17/CT-UBND
Uni 20-05-2021 - Tax policy on the support amount of the parent company
Uni 28-01-2021 - Tax policy for quarterly or monthly declarations
Uni 25-01-2021 - Tax policy on trade discount by volume or sales
Uni 21-01-2021 - Tax policy for interest-free loan from parent companies
Uni 18-01-2021 - Tax policy for depreciation of fixed assets
Uni 13-01-2021 - Tax policy for invoicing the payment for employees working in branches
Penalty for tax and accounting violation RSS     
Uni 29-08-2019 - Tax policy guiding personal income tax
OFFICIAL LETTER 2875/TCT-DNNCN DATED 22/7/2019 GUIDING PIT
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Uni 16-11-2017 - Guidance on tax treatment for redundancy materials of processing contract
OFFICIAL LETTER 14475/BTC-TCHQ DATED 26 OCT 2017 OF MOF GUIDING TAX TREATMENT FOR REDUNDANT SCRAPS, DEFECTS, MATERIALS OF PROCESSING CONTRACT
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Uni 21-07-2016 - Guidance on penalty for missing output vouchers cum internal delivery
OFFICIAL LETTER 955/TCT-CS DATED 01 JUL 2016 OF GDT GUIDING ON PENALTY FOR MISSING OUTPUT VOUCHERS CUM INTERNAL DELIVERY
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Uni 26-10-2015 - Guidance on administration violation penalty for labor, social insurance fields
Uni 31-08-2015 - Guidance on penalty for invoices losing of retail list
Uni 25-05-2015 - Guidance on penalty for not registering information of bank account
Uni 17-04-2015 - Guidance on penalty for late submission of invoice usage report
Uni 28-04-2014- Guidance on penalty for wrong time of invoice preparation
Uni 21-10-2013 – Guidance of tax administration violation penalty
Uni 19-09-2013 - Guidance on administration violation penalty in accounting, independent auditing fields
Personal Income Tax RSS     
Uni 13-02-2025 - About PIT policy
OFFICIAL LETTER 478/CT-TTHT ABOUT PIT POLICY
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Uni 03-02-2025 - Determination of PIT income
OFFICIAL LETTER 8961/CT-TTHT ABOUT DETERMINATINATION OF PIT INCOME
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Uni 16-01-2025 - About PIT policy
OFFICIAL LETTER 40757/CTHN-TTHT ABOUT PIT POLICY
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Uni 30-12-2024 - About PIT policy for foreign experts
Uni 02-12-2024 - About PIT for income from winning prizes
Uni 26-08-2024 - About PIT policy
Uni 19-08-2024 - About PIT policy
Uni 18-07-2024 - About PIT policy
Uni 11-12-2023 - About PIT policy
Uni 02-11-2023 - Settlement period and PIT settlement method for foreign employees
Value added Tax RSS     
Uni 17-02-2025 - About 0% VAT rate for on-site import and export goods
OFFICIAL LETTER 179/CTBNI-TTHT ABOUT 0% VAT RATE FOR ON-SITE IMPORT AND EXPORT GOODS
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Uni 11-02-2025 - On invoicing for commercial activities of EPES
OFFICIAL LETTER 199/CTBNI-TTHT ON INVOICING FOR COMMERCIAL ACTIVITIES OF EPES
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Uni 13-01-2025 - Issuing invoices and declaration of VAT for sample goods without charge
OFFICIAL LETTER NO. 5513/CTBNI-TTHT ISSUING INVOICES AND DECLARATION OF VAT FOR SAMPLE GOODS WITHOUT CHARGE
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Uni 09-01-2025 - About VAT policy
Uni 02-01-2025 - Guiding for declaration and payment of taxes in cases where employees are not subject to social insurance and are refunded as follows
Uni 23-12-2024 - About invoicing for support expenses
Uni 12-09-2024 - About VAT deduction
Uni 01-07-2024 - About VAT rate for activities of transferring rights to sublease land and assets attached to land to EPEs, activities of leasing factories to EPEs
Uni 30-05-2024 - About VAT rate
Uni 13-05-2024 - About VAT rate
Corporate Income Tax RSS     
Uni 03-03-2025 - About deductible expenses when calculating CIT
OFFICIAL LETTER 2255/CTBDU-TTHT ABOUT DEDUCTIBLE EXPENSES WHEN CALCULATING CIT
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Uni 27-06-2024 - About CIT Incentive policy for support industrial products
OFFICIAL LETTER 2583/CTBNI-TTHT ABOUT CIT INCENTIVE POLICY FOR SUPPORTING INDUSTRIAL PRODUCTS
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Uni 10-06-2024 - Regarding contractor tax policy
OFFICIAL LETTER 32968/CTHN-TTHT ABOUT CONTRACTOR TAX POLICY
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Uni 01-06-2023 - About CIT policy
Uni 24-11-2022 - About tax policy for bank deposit interest
Uni 23-05-2022 - CIT policy
Uni 14-04-2022 - About CIT policy
Uni 14-03-2022 - On CIT declaration for dependent units
Uni 24-02-2022 - Guiding on contractor tax policy for international payment services
Uni 20-01-2022 - About declaration and allocation of CIT amounts for manufacturing plants other than provinces with CIT incentives
Foreign Contractor Tax RSS     
Uni 29-07-2024 - About FCT policy
OFFICIAL LETTER 42509/CTHN-TTHT ABOUT FCT POLICY:
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Uni 11-07-2024 - About FCT policy
OFFICIAL LETTER 6067/CTHDU-TTHT ABOUT FCT POLICY
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Uni 21-12-2023 - FCT policy
OFFICIAL LETTER 15559/CTHDU-TTHT ABOUT FCT POLICY
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Uni 18-12-2023 -About tax policy
Uni 04-05-2023 - Foreign contractor tax
Uni 05-01-2023 - About the contractor tax policy
Uni 12-12-2022 - About tax policy for foreign contractors
Uni 01-08-2022 - About FCT policy
Uni 25-7-2022 - About FCT policy
Uni 14-07-2022 - About FCT declaration
Others RSS     
Uni 06-03-2025 - About deductible expenses
OFFICIAL LETTER 844/CTHYE-TTHT ABOUT DEDUCTIBLE EXPENSES
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Uni 27-02-2025 - About tax policy
OFFICIAL LETTER 398/CTHPH-TTHT ABOUT TAX POLICY
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Uni 24-02-2025 - About depreciation of fixed assets
OFFICIAL LETTER 346/CTBNI-TTHT ABOUT DEPRECIATION OF FIXED ASSETS
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Uni 20-01-2025 - On transferring profits abroad by offsetting debts
Uni 06-01-2025 - Guiding tax policy for bonuses for distributors
Uni 26-12-2024 - About depreciation costs of fixed assets
Uni 14-11-2024 - EPEs liquidating machinery and equipment into domestic market
Uni 21-10-2024 - About tax policy
Uni 07-10-2024 - On instructions for making warranty component invoices
Uni 29-08-2024 - Guidance on invoices for sponsorship
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Uni 06-03-2025 - About deductible expenses
Uni 03-03-2025 - About deductible expenses when calculating CIT
Uni 27-02-2025 - About tax policy
Uni 24-02-2025 - About depreciation of fixed assets
Uni 17-02-2025 - About 0% VAT rate for on-site import and export goods
Uni 13-02-2025 - About PIT policy
Uni 11-02-2025 - On invoicing for commercial activities of EPES
Uni 03-02-2025 - Determination of PIT income
Uni 20-01-2025 - On transferring profits abroad by offsetting debts
Uni 16-01-2025 - About PIT policy
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