Law on tax Administration RSS     
OFFICIAL LETTER 4982/CTBNI-TTHT ABOUT TAX POLICY
OFFICIAL LETTER 5081/CTBNI-TTHT ABOUT TAX POLICY
OFFICIAL LETTER 4110/TCT-DNNCN ABOUT TAX POLICY RELATING TO COVID-19 COSTS
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     
OFFICIAL LETTER 2875/TCT-DNNCN DATED 22/7/2019 GUIDING PIT
OFFICIAL LETTER 14475/BTC-TCHQ DATED 26 OCT 2017 OF MOF GUIDING TAX TREATMENT FOR REDUNDANT SCRAPS, DEFECTS, MATERIALS OF PROCESSING CONTRACT
OFFICIAL LETTER 955/TCT-CS DATED 01 JUL 2016 OF GDT GUIDING ON PENALTY FOR MISSING OUTPUT VOUCHERS CUM INTERNAL DELIVERY
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     
OFFICIAL LETTER 16333/CTHDU-TTHT ON PERSONAL PIT TAX POLICY:
OFFICIAL LETTER 4502/CTBNI-TTHT ON SETTLEMENT PERIOD AND PIT SETTLEMENT METHOD FOR FOREIGN EMPLOYEES
OFFICIAL LETTER NO. 1608/CTHYE – TTHT ABOUT PIT POLICY FOR FOREIGNER
Uni 03-04-2023 - PIT of unemployment allowance
Uni 06-02-2023 - PIT of gifts and rewards for employees
Uni 09-01-2023 - PIT policy for Childbirth support
Uni 26-12-2022 - PIT policy for foreign experts
Uni 18-07-2022 - About PIT policy for nonresident individuals
Uni 16-06-2022 - About PIT finalization
Uni 26-5-2022 - PIT of gifts for employees
Value added Tax RSS     
OFFICIAL LETTER 2455/CTBNI-TTHT ABOUT VAT RATE FOR ACTIVITIES OF TRANSFER OF RIGHTS TO LEASE LAND AND ASSETS ATTACHED TO LAND TO EPE ENTERPRISES, ACTIVITIES OF RENTAL OF FACTORY TO EPEs
OFFICIAL LETTER 1153/CTHNA-TTHT ABOUT VAT RATE
OFFICIAL LETTER 2455/CTBNI-TTHT ABOUT VAT RATE:
Uni 16-11-2023 - The time of revenue determination
Uni 13-11-2023 - On VAT deduction and deductible expenses for education funding
Uni 26-10-2023 - The time of invoicing
Uni 23-10-2023 - Issuing invoices for return of imported goods
Uni 07-08-2023 - Regulation on invoicing when selling voucher, gift collections collections through electronic trade floor
Uni 17-07-2023 - Time of invoicing for export goods
Uni 10-07-2023 - VAT rates of services provided to EPEs
Corporate Income Tax RSS     
OFFICIAL LETTER 2583/CTBNI-TTHT ABOUT CIT INCENTIVE POLICY FOR SUPPORTING INDUSTRIAL PRODUCTS
OFFICIAL LETTER 32968/CTHN-TTHT ABOUT CONTRACTOR TAX POLICY
OFFICIAL LETTER 1783/CTBNI-TTHT 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
Uni 20 -12-2021 - About FCT policy
Foreign Contractor Tax RSS     
OFFICIAL LETTER 6067/CTHDU-TTHT ABOUT FCT POLICY
OFFICIAL LETTER 15559/CTHDU-TTHT ABOUT FCT POLICY
OFFICIAL LETTER 86945/CTHN-TTHT ABOUT FCT
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
Uni 24-03-2022 - About contractor tax policy
Others RSS     
OFFICIAL LETTER 28812/CTHN-TTHT ABOUT TAX POLICY FOR SHIPPING COST SUPPORT
OFFICIAL LETTER 26845/CTHN-TTHT ON DECLARING TAX FORM FOR PROPERTY RENTAL ACTIVITIES
OFFICIAL LETTER 23295/CTHN-TTHT ABOUT TAX POLICY OF SPONSORSHIP AND ADVERTISING ACTIVITIES WITH FOREIGN PARTNERS
Uni 08-04-2024 - On record for revenue deduction of export goods
Uni 04-04-2024 - Regarding the destruction of surplus raw materials and supplies of EPEs
Uni 01-04-2024 - For expenses for board members
Uni 25-09-2023 - About invoices of self-made fixed assets output for the branch
Uni 18-09-2023 - About tax policy
Uni 11-09-2023 - Tax policy guidance
Uni 27-07-2023 - Declaration and recognition of loaned and borrowed goods
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Uni 11-07-2024 - About FCT policy
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 27-06-2024 - About CIT Incentive policy for support industrial products
Uni 10-06-2024 - Regarding contractor tax policy
Uni 30-05-2024 - About VAT rate
Uni 27-05-2024 - Tax policy for shipping cost support
Uni 20-05-2024 - Regarding tax form declaration for property rental activities No. 01/TTS
Uni 13-05-2024 - About VAT rate
Uni 09-05-2024 - Tax policy of sponsorship and advertising activities for foreign partners
Uni 08-04-2024 - On record for revenue deduction of export goods
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