LIST OF NORMATIVE LEGAL DOCUMENTS

VIETNAMESE TAX LAW

1. Tax administration
Law on Tax administration 2019
Law on Fees and charges 2015
2. Export tax and import tax
Law on Export tax and import tax 2016 (as amended)
Decree no. 134/2016/ND-CP (as amended)
Law on Customs 2014 (as amended)
3. Excise tax
Law on Excise tax 2008 (as amended)
Decree no. 108/2015/ND-CP (as amended)
4. Value-added tax
Law on Value-added tax 2008 (as amended)
Decree no. 209/2013/ND-CP (as amended)
Decree no. 15/2022/ND-CP
Circular no. 219/2013/TT-BTC (as amended)
5. Environmental protection tax
Law on Environmental protection tax 2010
Resolution no. 579/2018/UBTVQH14
Resolution no. 18/2022/UBTVQH15
Decree no. 67/2011/ND-CP (as amended)
6. Corporate income tax
Law on Corporate income tax 2008 (as amended)
Decree no. 218/2013/ND-CP (as amended)
Decree no. 92/2021/ND-CP
Decree no. 15/2022/ND-CP
Circular no. 78/2014/TT-BTC (as amended)
7. Personal income tax
Law on Personal income tax 2007 (as amended)
Decree no. 65/2013/ND-CP (as amended)
Circular no. 111/2013/TT-BTC (as amended)
8. Agricultural land use tax
Law on Agricultural land use tax 1993
Resolution no. 55/2010/QH12 (as amended)
Resolution no. 107/2020/QH14
Decree no. 73-CP
Decree no. 74-CP
9. Non-agricultural land use tax
Law on Non-agricultural land use tax 2010
Decree no. 53/2011/ND-CP
10. Natural resource tax
Law on Natural resource tax 2009 (as amended)
Resolution no. 1084/2015/UBTVQH13
Decree no. 50/2010/ND-CP (as amended)