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 02-12-2024 - About PIT for income from winning prizes
OFFICIAL LETTER 62234/CTHN-TTHT ABOUT PIT FOR INCOME FROM WINNING PRIZES
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Uni 26-08-2024 - About PIT policy
OFFICIAL LETTER 7183/CTHDU-TTHT ABOUT PIT POLICY
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Uni 19-08-2024 - About PIT policy
OFFICIAL LETTER 7183/CTHDU-TTHT ABOUT PIT POLICY
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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
Uni 29-05-2023 - 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
Value added Tax RSS     
Uni 23-12-2024 - About invoicing for support expenses
OFFICIAL LETER 4998/CTBNI-TTHT ABOUT INVOICING FOR SUPPORT EXPENSES
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Uni 12-09-2024 - About VAT deduction
OFFICIAL LETTER 968/CTVLO-TTHT ABOUT VAT DEDUCTION
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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
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
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Uni 30-05-2024 - About VAT rate
Uni 13-05-2024 - 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
Corporate Income Tax RSS     
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
OFFICIAL LETTER 1783/CTBNI-TTHT ABOUT CIT POLICY
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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     
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 26-12-2024 - About depreciation costs of fixed assets
OFFICIAL LETTER 2562/CTHNA-TTHT ABOUT DEPRECIATION COSTS OF FIXED ASSETS
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Uni 14-11-2024 - EPEs liquidating machinery and equipment into domestic market
OFFICIAL LETTER 4061/CTHPH-TTHT ABOUT EPEs LIQUIDATING MACHINERY AND EQUIPMENT INTO DOMESTIC MARKET
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Uni 21-10-2024 - About tax policy
OFFICIAL LETTER 27326/CTBDU-TTHT ABOUT TAX POLICY
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Uni 07-10-2024 - On instructions for making warranty component invoices
Uni 29-08-2024 - Guidance on invoices for sponsorship
Uni 05-08-2024 - Borrow money from the director for business activities
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 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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Uni 26-12-2024 - About depreciation costs of fixed assets
Uni 23-12-2024 - About invoicing for support expenses
Uni 02-12-2024 - About PIT for income from winning prizes
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 12-09-2024 - About VAT deduction
Uni 29-08-2024 - Guidance on invoices for sponsorship
Uni 26-08-2024 - About PIT policy
Uni 19-08-2024 - About PIT policy
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