Corporate tax law includes the main text below in fixing the income tax, personal income tax, import tax, special consumption tax Vietnam, excise tax, value added tax, resources tax, invoices, tax administration law ....

1 . Corporate income tax ( corporate income tax )

- Law on Enterprise Income Tax ( corporate income tax ) on 03 No.14/2008/QH12 06 , 2008 of the XII Congress , 3rd Session .

- Circular dated 13-1-2010 06/2010/TT-BTC revenue guidance determining taxable business income

- Circular dated 26-11-2009 225/2009/TT-BTC , guide the management and use bill sales of state assets and asset sales invoices confiscated state funds .

- Circular No. 12/2009/TT-BTC January 22, 2009 of the Ministry of Finance .

2 . Personal income tax

- Personal Income Tax Law No. 04/2007/QH12 of Congress ;

- Decree 100/2008/ND-CP of the Government on detailing a number of articles of the Law on Personal Income Tax

- Circular 84/2008ATT-BTC September 30, 2008 guiding the implementation of some articles of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008/ND-CP dated 08 / 9 / government in 2008 detailing a number of articles of the Law on Personal Income tax

- Circular dated 5-2-2010 20/2010/TT-BTC guidance amended a number of administrative procedures on the personal income tax

- Circular dated 11-01-2010 02/2010/TT-BTC Additional guidance 84/2008ATT-BTC Circular guiding the implementation of some articles of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008/ND-CP .

3 . Value-added tax

- Value Added Tax Act No. 13/2008/QH12 03/06/2008 12XII Parliament .

- No.129/2008/TT-BTC Circular dated 26/12/2008 of the Ministry of Finance guiding the implementation of some articles of the Law on VAT and guiding the implementation of Decree No. 123/2008/ND-CP dated 08 / 12/2008 of the Government detailing and guiding the implementation of some articles of the Law on VAT .

- Circular dated 26-10-2009 205/2009/TT-BTC , Guide refund procedure for value added equipment , machinery , transport vehicles , construction supplies , materials , materials , semi-finished products .

4 . Excise tax

Special Consumption Tax Law No. 27/2008/QH12 November 14, 2008 of the National Assembly of the Socialist Republic of Vietnam .

5 . Import and export duties

- Law on Export and Import Duties No.45/2005/QH11 14 06 2005 of the 11th Congress

- Circular dated 12-2-2010 07/2010/TT-BTC tariff regulations 2010

- Circular dated 18-12-2009 237/2009/TT-BTC , Guide handle import duties , value added tax on raw materials and machinery imported under contract processing , manufacture of border but damaged , losses .

6 . Excise tax

04/2003/TT - Circular dated 07/5/2003 of the Ministry of Finance guiding supplemented , amended Circular No. 10/24/2002 96/2002/TT-BTC of the Ministry of Finance guiding Decree No. 75/2002/ND-CP dated 30/08/2002 of the Government on the adjustment of the excise tax .

7 . Royalties

Royalties Law No. 45/2009/QH12 dated 25/11/2009

8 . invoices

- Decree No. 51/2010/ND-CP dated 14/5/2010 of the Government regulations on sales invoices , service providers

- Circular dated 1-2-2010 16/2010/TT-BTC instructions on printing, distribution , use , management bill

9 . 78/QH11 Tax Administration Law No. 29/11/2006 of the Eleventh National Assembly , 10th session .

Income tax is the tax payable by businesses .