June and December 2022

Examinable Vietnam Tax regulations

DEPN AND
PIT CIT VAT Invoicing FCT TP PRVS ADMIN
Circular 111 78 219 68/2019 103 45
amended by 119/2014 amended by 119/2014 amended by 119/2014
amended by 151/2014 amended by 151/2014 amended by 151/2014
amended by 92/2015 amended by 96/2015 amended by 26/2015
amended by 130/2016 amended by
and 173/2016 147/2016
Consolidated Circular (in
Vietnamese, for reference
only) 68/VBHN-BTC (2019) 66/VBHN-BTC (2019) 14/VBHN-BTC (2018) 11/VBHN-BTC (2018)
2018 revisions 25/2018 25/2018 25/2018
2019 Circular 68 48 Law on Tax Admin
2020 Resolute 954/2020 Decree 123 Decree 132 Decree 126
2021

Notes
All Decrees and Circulars issued before and effective by 31 December 2021 may be tested for the June and December 2022 exams.