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Law on tax Administration
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Uni 14-04-2025 - Explanation of tax policy
OFFICIAL LETTER 470/CTHPHP-TTHT ABOUT TAX POLICY
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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
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
Penalty for tax and accounting violation
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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
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Uni 12-06-2025 - About PIT for compensation amount
Oficial letter 10233/CCTKV.XVI-QLDN2 about PIT for compensation
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Uni 03-04-2025 - About tax policy
Uni 03-04-2025 about tax policy
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Uni 24-03-2025 - About dependent registration for foreign workers
OFFICIAL LETTER 1268/CT-TTHT ABOUT REGISTRATION OF DEPENDENTS FOR FOREIGN WORKERS
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Uni 13-02-2025 - About PIT policy
Uni 03-02-2025 - Determination of PIT income
Uni 16-01-2025 - About PIT policy
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
Value added Tax
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Uni 23-06-2025 - Instruction for issuing invoices with detailed lists
OFFICIAL LETTER 10500/CCTKV.XVI-QLDN1 INSTRUCTIONS FOR ISSUING INVOICES WITH DETAILED LISTS:
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Uni 05-06-2025 - VAT refund for investment project
OFFICIAL LETTER 3324/CCTKV.XII-QLDNA-QNA OF VAT REFUND FOR INVESTMENT PROJECT
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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
Uni 13-01-2025 - Issuing invoices and declaration of VAT for sample goods without charge
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
Corporate Income Tax
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Uni 17-03-2025 - On deductible expenses when determining taxable income of corporate income tax
OFFICIAL LETTER 845 CTLAN-TTHT ON DEDUCTIBLE EXPENSES WHEN DETERMINING TAXABLE INCOME
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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
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
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
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Uni 16-06-2025 - On procedures for termination of tax code validity
OFFICIAL LETER 1872/CCTKV.I-QLDN6-HB1 ON PROCEDURES FOR TERMINATION OF TAX CODE VALIDITY
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Uni 19-05-2025 - About tax policy
OFFICIAL LETTER 12044/CCTKV1-QLDN5 ABOUT TAX POLICY
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Uni 12-05-2025 - About tax policy
OFFICIAL LETTER 5141/CCTKV.XVI-QLDN2 ABOUT TAX POLICY
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Uni 09-05-2025 - Tax policy for business trip costs
Uni 05-05-2025 - About tax policy
Uni 13-03-2025 - About tax policy
Uni 06-03-2025 - About deductible expenses
Uni 27-02-2025 - About tax policy
Uni 24-02-2025 - About depreciation of fixed assets
Uni 20-01-2025 - On transferring profits abroad by offsetting debts
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Uni 23-06-2025 - Instruction for issuing invoices with detailed lists
Uni 16-06-2025 - On procedures for termination of tax code validity
Uni 12-06-2025 - About PIT for compensation amount
Uni 05-06-2025 - VAT refund for investment project
Uni 19-05-2025 - About tax policy
Uni 12-05-2025 - About tax policy
Uni 09-05-2025 - Tax policy for business trip costs
Uni 05-05-2025 - About tax policy
Uni 14-04-2025 - Explanation of tax policy
Uni 03-04-2025 - About tax policy
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