Sep 9th, 2012 These following conditions must be met to become a tax agency: has legitimate business registration issued by government authority with tax services being recorded; has at least two staff with tax practicing tax certificate. These above conditions are regulated in Circular 117/2012/TT-BTC on Jul 17th 2012 issued by Ministry of Finance. Pursuant … Read More
Conditions for enterprises to provide tax services Sep 9th, 2012 These following conditions must be met for an enterprise to become a tax agency: i) has legitimate business registration issued by government authority with tax services being recorded; ii) has at least two staff with tax practicing tax certificate. These above conditions are regulated in Circular … Read More
Individual Tax Code issued Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use. Organizations and individuals are responsible for withholding and paying … Read More
Increase to 9 million VND starting taxable personal income After 3 months of gathering opinions other ministries, agencies, the latest amendments and supplements a number of articles on Personal Income Tax Law has been submitted to the Government by The Ministry of Finance. The most positive point is the Ministry has strongly … Read More
The General Department of Taxation has written directions lead this service group under the VAT rate of 5%. According to the General Department of Taxation, science and technology services are the services of scientific research and technological development; the activities related to intellectual property; the information services, counseling, training and retraining, dissemination and application of … Read More
Under Circular 80/2012 of the Ministry of Finance, individuals subject to personal income tax (PIT) who fully implement procedures and records for tax registration shall be granted “individual tax code card”. This is a permanent identification number to use. Organizations and individuals are responsible for withholding and paying taxes into the state budget also be … Read More
Hoa Vu, ANT Consulting Ministry of Finance (MOF) has just officially announced on the adjustment of gas import tax from 0% to 5% from Jun 20th. The reason explained by MOF was that the recovery of import tax to 5% will help ensure the harmony of interests of consumers, importers and the state’s budget. However, … Read More
From Jul 3rd: Increase the gasoline import tax from 10% to 12% On Jul 3rd, 2012, Ministry of Finance (MOF) issued Circular No. 109/2012/TT-BTC guiding the import tax rates for some preferential goods under heading 2710 in the Preferential Import Tariff. Accordingly, the tax rate preferential tariffs for some goods under heading 2710, … Read More
NATIONAL ASSEMBLY ——– SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ————— Law No. 31/2013/QH13 Hanoi, June 19,2013 LAW ON AMENDMENTS TO THE LAW ON VALUE-ADDED TAX Pursuant to the Constitution of Socialist Republic of Vietnam 1992, amended in the Resolution No. 51/2001/QH10; The National Assembly promulgates the Law on amendments to the … Read More
THE NATIONAL ASSEMBLY ______ No.09/2003/QH11 SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness ______________________________ THE XIth NATIONAL ASSEMBLY OF THE SOCIALIST REPUBLIC OF VIETNAM (3rd session from May 3 to June 17, 2003) __________ LAW ON ENTERPRISE INCOME TAX In order to contribute to boosting the production and business development and mobilizing part of income into … Read More
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