VietnameseCircular No. 95/2026/TT-BTC of the Ministry of Finance guiding the implementation of the Agreements on avoidance of double taxation and prevention of tax evasion with respect to taxes on income and property between Vietnam and countries and territories having legal effect in Vietnam; guiding the implementation of the mutual agreement procedure; guiding the application of the advance agreement mechanism on methods for determination of taxable prices in tax administration with respect to enterprises having related-party transactions
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 95/2026/TT-BTC | Signer: | Cao Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 01/07/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Enterprise, Tax - Fee - Charge |
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VIETNAMESE DOCUMENTS
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