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01

Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Ministry of Finance on guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 on tax administration of exported and imported goods

Issuing date: 22/01/2021

Effective date: Known

Effect: Known

02

Circular No. 03/2021/TT-BTC dated January 11, 2021 of the Ministry of Finance on guiding enterprise income tax exemption or reduction for science and technology enterprises specified in the Government’s Decree No. 13/2019/ND-CP of February 01, 2019, on science and technology enterprises

Issuing date: 11/01/2021

Effective date: Known

Effect: Known

03

Circular No. 112/2020/TT-BTC dated December 29, 2020 of the Ministry of Finance providing a number of charge and fee rates to support and remove difficulties for business and production, ensure social security in response to the COVID-19 pandemic

Issuing date: 29/12/2020

Effective date: Known

Effect: Known

04

Resolution No. 1148/2020/UBTVQH14 dated December 21, 2020 of the National Assembly Standing Committee amending and supplementing Sub-section 2, Section I of the Environment Protection Tariff specified in Clause 1, Article 1 of the National Assembly Standing Committee’s Resolution No. 579/2018/UBTVQH14 of September 26, 2018, on the Environment Protection Tariff, which was amended and supplemented under Resolution No. 979/2020/UBTVQH14

Issuing date: 21/12/2020

Effective date: Known

Effect: Known

05

Decree No. 146/2020/ND-CP dated December 18, 2020 of the Government amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction

Issuing date: 18/12/2020

Effective date: Known

Effect: Known

06

Circular No. 105/2020/TT-BTC dated December 03, 2020 of the Ministry of Finance providing guidance on tax registration

Issuing date: 03/12/2020

Effective date: Known

Effect: Known

07

Decree No. 132/2020/ND-CP dated November 05, 2020 of the Government on prescribing tax administration of enterprises having transactions with related parties

Issuing date: 05/11/2020

Effective date: Known

Effect: Known

08

Circular No. 88/2020/TT-BTC dated October 30, 2020 of the Ministry of Finance amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on prescribing electronic invoices for goods sale and service provision

Issuing date: 30/10/2020

Effective date: Known

Effect: Known

09

Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government on sanctioning of administrative violations related to taxes and invoices

Issuing date: 19/10/2020

Effective date: Known

Effect: Known

10

Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents

Issuing date: 19/10/2020

Effective date: Known

Effect: Known

11

Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration

Issuing date: 19/10/2020

Effective date: Known

Effect: Known

12

Directive No. 39/CT-TTg dated October 07, 2020 of the Prime Minister on accelerating the provision and enhancing the use of non-stop electronic toll collection services

Issuing date: 07/10/2020

Effective date: Known

Effect: Known

13

Circular No. 26/2020/TT-BCT dated September 29, 2020 of the Ministry of Industry on providing guidance on the pilot auction of import tariff quota for sugar in 2020

Issuing date: 29/09/2020

Effective date: Known

Effect: Known

14

Decree No. 114/2020/ND-CP dated September 25, 2020 of the Government on detailing the implementation of the National Assembly’s Resolution No. 116/2020/QH14 on reduction of enterprise income tax payable in 2020 for enterprises, cooperatives, non-business units and other organizations

Issuing date: 25/09/2020

Effective date: Known

Effect: Known

15

Decree No. 111/2020/ND-CP dated September 18, 2020 of the Government on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union during 2020-2022

Issuing date: 18/09/2020

Effective date: Known

Effect: Known

16

Decree No. 109/2020/ND-CP dated September 15, 2020 of the Government providing the extension of time limits for excise tax payment for domestically manufactured or assembled cars

Issuing date: 15/09/2020

Effective date: Known

Effect: Known

17

Decree No. 100/2020/ND-CP dated August 28, 2020 of the Government on duty-free business

Issuing date: 28/08/2020

Effective date: Known

Effect: Known

18

Circular No. 20/2020/TT-BCT dated August 28, 2020 of the Ministry of Industry and Trade providing the application of the 2020, 2021 and 2022 import tariff quotas of raw tobacco and poultry eggs originating in Eurasian Economic Union’s member states

Issuing date: 28/08/2020

Effective date: Known

Effect: Known

19

Circular No. 75/2020/TT-BTC dated August 12, 2020 of the Ministry of Finance on amending and supplementing a number of articles of the Circular No. 279/2016/TT-BTC dated November 14, 2016 of the Minister of Finance on prescribing the rates and collection, remittance, management and use of charges for food safety and hygiene work

Issuing date: 12/08/2020

Effective date: Known

Effect: Known

20

Circular No. 74/2020/TT-BTC dated August 10, 2020 of the Ministry of Finance on prescribing the road user charge rate and the remittance thereof

Issuing date: 10/08/2020

Effective date: Known

Effect: Known