Circular No. 26/2015/TT-BTC Providing guidance on value-added tax and tax administration in the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of tax decrees, and amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices
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| Epitome | Circular No. 26/2015/TT-BTC Providing guidance on value-added tax and tax administration in the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of tax decrees, and amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices |
| Document number | 26/2015/TT-BTC |
| Date issued | 02/27/2015 |
| Effect Date | 01/01/2015 |
| Expired Date | |
| Signer | Do Hoang Anh Tuan |
| Related documents | |
| Replace document | |
| Promulgator |
Bộ Tài Chính,Thuế giá trị gia tăng,Xuất bản Internet
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| Effect Document | |
| Attachment | Download |
- Circular No. 205/2013/TT-BTC Guiding the implementation of the Agreements on avoidance of double taxation avoidance and prevention of fiscal evasion with respect to taxes on income and property between Vietnam and other countries currently in force in Vietnam (30/09/2015)
- Circular No. 181/2013/TT-BTC Guiding the implementation of tax policies and incentives for programs and projects funded with official development assistance (ODA) capital or concessional loans provided by donors (30/09/2015)
- CIRCULAR NO. 134/2014/TT-BTC DATED SEPTEMBER 12, 2014 OF THE MINISTRY OF FINANCE GUIDING THE PROCEDURE FOR EXTENSION OF VAT PAYMENT AND REFUND FOR IMPORT MACHINES AND EQUIPMENTS FOR INVESTMENT PROJECT’S FIX ASSETS (19/11/2014)
- CIRCULAR No. 40/2010/TT-BTC OF MARCH 23, 2010 GUIDING THE DETERMINATION OF TAXABLE INCOMES FOR DIFFERENCES RESULTING FROM ASSET REVALUATION (29/07/2010)
- CIRCULAR NO. 38/2010/TT-BTC OF MARCH 19, 2010 GUIDING TAX PROVISIONS APPLICABLE TO ORGANIZATIONS AND INDIVIDUALS THAT TRANSFER THE RIGHTS TO EXPLORE, EXPLOIT AND PROCESS MINERALS (29/07/2010)
- CIRCULAR NO. 39/2010/TT-BTC OF MARCH 22, 2010 GUIDING THE IMPLEMENTATION OF THE PRIME MINISTER’S DECISION NO. 12/2010/QD-TTG OF FEBRUARY 12, 2010, ON THE EXTENSION OF TIME LIMITS FOR BUSINESS INCOME TAX PAYMENT TO FURTHER REMOVE DIFFICULTIES FOR ENTERPRISES, CONTRIBUTING TO BOOSTING THE ECONOMIC DEVELOPMENT IN 2010 (29/07/2010)
- CIRCULAR NO. 37/2010/TT-BTC OF MARCH 18, 2010 GUIDING THE ISSUANCE, USE AND MANAGEMENT OF CERTIFICATES OF PERSONAL INCOME TAX WITHHOLDING PRINTED OUT FROM COMPUTERS BY INCOME PAYERS (29/07/2010)
- CIRCULAR NO. 35/2010/TT-BTC OF MARCH 12, 2010, GUIDING THE EXPORT DUTY ON WOOD AND COKE COMMODITIES PRODUCED FROM IMPORTED MATERIALS (29/07/2010)
- CIRCULAR NO. 27/2010/TT-BTC OF FEBRUARY 26, 2010 PRESCRIBING RATES, COLLECTION AND REMITTANCE, MANAGEMENT AND USE OF CHARGES FOR SECURITIES OPERATIONS TO BE APPLIED AT THE STOCK EXCHANGES AND THE VIETNAM SECURITIES DEPOSITORY CENTER (29/07/2010)
- CIRCULAR NO. 20/2010/TT-BTC OF FEBRUARY 5, 2010, ON REVISING AND SUPPLEMENTING A NUMBER OF ADMINISTRATIVE PROCEDURES RELATED TO PERSONAL INCOME TAX (29/07/2010)
News
- Press conference to announce the Finance Minister’s decision on the taxation system reform plan in 2011-2015 (26/10/2011)
- Businesses paying debts, commercial banks borrowing money (26/10/2011)
- Trimming the trade deficit (26/10/2011)
- Foreign investment declines by 22 percent (26/10/2011)
- Stock prices down, investors retrace their steps (19/10/2011)
