Laws & Regulation - Tax

Decree for detail and guide of the implementation of law on enterprise income tax 06-08-2014 Decree 218/2013/ND-CP regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax.
Law on excise tax 20-06-2014 The Law on Excise Tax provides for taxable and non-taxable objects, and payers, bases, refund, deduction and reduction of excise tax.
Circular 111/2013/TT-BTC on personal income tax 08-06-2014 Circular 111/2013/TT-BTC prescribes the implementation of the law on personal income tax, the law on the amendments to the law on personal income tax.