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No. |
Instrument |
Date issued |
Effective date |
|
Circulars |
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1 |
Circular No. 69-TC/TCT guiding the transition from forest maintenance charges to natural resource tax on the exploitation of natural forest products. |
Nov. 27, 1991 |
Jan. 1, 1992 |
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2 |
Circular No. 75A-TC/TCT guiding the implementation of Government Decree No. 57-CP dated August 28, 1993, detailing the implementation of the Law on Profit Tax and the Law amending and supplementing a number of articles of the Law on Profit Tax. |
Aug. 31, 1993 |
Sep. 1, 1993 |
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3 |
Circular No. 48/1998/TT-BTC amending and supplementing Circular No. 75A-TC/TCT dated August 31, 1993 guiding the implementation of Government Decree No. 57-CP. |
Apr. 11, 1998 |
Apr. 26, 1998 |
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4 |
Circular No. 105/2000/TT-BTC guiding exemption from outstanding agricultural land use tax and housing and land tax payable for periods up to 1999. |
Oct. 23, 2000 |
Oct. 23, 2000 |
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5 |
Circular No. 24/2002/TT-BTC guiding tax obligations applicable to financial leasing activities. |
Mar. 20, 2002 |
Apr. 4, 2002 |
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6 |
Circular No. 02/2004/TT-BTC guiding the write-off of tax debts owed by business households and individual businesspersons due to objective causes. |
Jan. 8, 2004 |
Feb. 27, 2004 |
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7 |
Circular No. 95/2004/TT-BTC guiding financial support policies and tax incentives for the development of raw material areas and processing industries for agriculture, forestry, fisheries and salt production. |
Oct. 11, 2004 |
Nov. 7, 2004 |
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8 |
Circular No. 123/2004/TT-BTC guiding tax incentives for software enterprises (as corrected by Official Dispatch No. 2101/TC-VP dated February 22, 2005). |
Dec. 22, 2004 |
Mar. 5, 2005 |
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9 |
Circular No. 114/2007/TT-BTC amending Circular No. 95/2004/TT-BTC. |
Sep. 25, 2007 |
Oct. 25, 2007 |
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10 |
Circular No. 160/2009/TT-BTC guiding the exemption of personal income tax in 2009 under Resolution No. 32/2009/QH12. |
Aug. 12, 2009 |
Oct. 1, 2009 |
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11 |
Circular No. 175/2010/TT-BTC amending Circular No. 84/2008/TT-BTC guiding the Law on Personal Income Tax and Government Decree No. 100/2008/ND-CP. |
Nov. 5, 2010 |
Dec. 20, 2010 |
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12 |
Circular No. 35/2011/TT-BTC guiding value-added tax applicable to telecommunications services. |
Mar. 15, 2011 |
May 1, 2011 |
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13 |
Circular No. 120/2011/TT-BTC guiding Government Decree No. 20/2011/ND-CP on exemption and reduction of agricultural land use tax. |
Aug. 16, 2011 |
Oct. 1, 2011 |
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14 |
Circular No. 128/2011/TT-BTC guiding value-added tax and corporate income tax applicable to public healthcare establishments. |
Sep. 12, 2011 |
Jan. 1, 2012 |
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15 |
Circular No. 83/2012/TT-BTC guiding the exemption, reduction and deferment of payment of a number of state budget revenues according to the Government’s Resolution No. 13/NQ-CP of May 10, 2012, on a number of solutions for removing production and business difficulties and supporting the market. |
May 23, 2012 |
May 23, 2012 |
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16 |
Circular No. 175/2012/TT-BTC guiding the extension of value-added tax payment under Resolution No. 67/NQ-CP. |
Oct. 22, 2012 |
Oct. 22, 2012 |
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17 |
Circular No. 16/2013/TT-BTC guiding the payment extension and reduction of a number of state budget revenues under the Government’s Resolution No. 02/NQ-CP of January 7, 2013, on solutions for removing difficulties for production and business, supporting the market and settling bad debts. |
Feb. 8, 2013 |
Mar. 25, 2013 |
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18 |
Circular No. 160/2013/TT-BTC guiding the printing, issuance, management and use of stamps of imported liquor products and liquor produced for domestic consumption. |
Nov. 14, 2013 |
Jan. 1, 2014 |
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19 |
Circular No. 215/2013/TT-BTC guiding enforcement of tax administrative decisions. |
Dec. 31, 2013 |
Feb. 21, 2014 |
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20 |
Circular No. 127/2015/TT-BTC guiding the grant of enterprise identification numbers to, and assignment of tax agencies to manage, newly established enterprises. |
Aug. 21, 2015 |
Aug. 21, 2015 |
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21 |
Circular No. 87/2018/TT-BTC amending Circular No. 215/2013/TT-BTC on enforcement of tax administrative decisions. |
Sep. 27, 2018 |
Nov. 15, 2018 |
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22 |
Circular No. 43/2019/TT-BTC guiding Clause 4, Article 24 of Government Decree No. 82/2018/ND-CP on the management of industrial parks and economic zones. |
Jul. 12, 2019 |
Aug. 26, 2019 |
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Decision |
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1 |
Decision No. 1042/1998/QD-BTC promulgating tax receipt forms. |
Aug. 15, 1998 |
Jan. 1, 1999 |
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2 |
Decision No. 18/2007/QD-BTC on the printing, issuance, use and management of electronic airline tickets. |
Mar. 22, 2007 |
Apr. 23, 2007 |
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3 |
Decision No. 78/2007/QD-BTC promulgating the Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism |
Sep. 18, 2007 |
Oct. 12, 2007 |
Circular No. 110/2026/TT-BTC takes effect on September 12, 2026.
