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Legal document in Vietnamese
pdfND144_05052026CP.pdf
Legal document in English
pdfND144_05052026CP_En.pdf
Issued dateEffective dateExpired date
05/05/202620/06/2026
Appended document
Document nameIssued dateEffective dateExpired date
aaf_181/2025/NĐ-CP01/07/202501/07/2025
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Law No. 09/2026/QH16 amending and supplementing the Law on Value Added Tax (VAT) No. 48/2024/QH15
Law No. 149/2025/QH15 amending and supplementing the Law on Value Added Tax (VAT) No. 48/2024/QH15
Law No. 90/2025/QH15 of 2025 Amending the 2024 Law on Value Added Tax (VAT)
The Value Added Tax (VAT) Law of 2024, effective from 1 July 2025
The Law on Value Added Tax No. 106/2016/QH13 amends the 2008 Tax Law
The Law on Value Added Tax No. 71/2014/QH13 amends the 2008 Tax Law
The Law on Value Added Tax No. 31/2013/QH13 amends the 2008 Law on Value Added Tax
The Law on Value Added Tax No. 13/2008/QH12
Decree No. 359/2025/ND-CP amending and supplementing a number of articles of Decree No. 181/2025/ND-CP
Decree No. 181/2025/ND-CP Guiding the 2024 Law on Value Added Tax (VAT)
Decree No. 72/2024/ND-CP on Value Added Tax Reduction for the Last 6 Months of 2024
Decree No. 64/2024/ND-CP on Extension of Deadlines for Tax and Land Rent Payments in 2024
Decree No. 10/2017/NĐ-CP amends Decree No. 209/2013/NĐ-CP regarding value-added tax
Decree No. 12/2015/NĐ-CP provides detailed regulations for the implementation of the Law amending and supplementing certain provisions of the Value Added Tax Law
Decree No. 91/2014/NĐ-CP amends and supplements Decree No. 209/2013/NĐ-CP regarding value-added tax
Decree No. 209/2013/NĐ-CP provides detailed regulations and guidelines for certain provisions of the Law on Value Added Tax
Circular No. 69/2025/TT-BTC on Value Added Tax (VAT)
The Circular No. 43/2021/TT-BTC amends the Circular No. 219/2013/TT-BTC
Decree No. 82/2018/TT-BTC amends Decree No. 219/2013/TT-BTC
Circular No. 25/2018/TT-BTC amends Circular No. 219/2013/TT-BTC
Circular No. 93/2017/TT-BTC amends and supplements Sections 3 and 4 of Article 12 of Circular No. 219/2013/TT-BTC providing guidelines for the implementation of the Law on Value Added Tax and Decree No. 209/2013/NĐ-CP
Circular No. 173/2016/TT-BTC amends and supplements the first clause of Article 3, Clause 15 of Circular No. 219/2013/TT-BTC, providing guidelines for the implementation of the Value Added Tax Law, and Decree No. 209/2013/NĐ-CP
Circular No. 130/2016/TT-BTC amends and supplements certain provisions of Circular No. 219/2013/TT-BTC issued by the Ministry of Finance, providing guidelines for the implementation of the Value Added Tax Law, and Decree No. 209/2013/NĐ-CP
Circular No. 193/2015/TT-BTC amends and supplements Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance, providing guidelines for the implementation of the Value Added Tax Law
Circular No. 26/2015/TT-BTC provides guidelines for the implementation of Decree No. 209/2013/NĐ-CP amending and supplementing certain provisions of the Value Added Tax Law
Circular No. 151/2014/TT-BTC provides guidelines for the implementation of Decree No. 91/2014/NĐ-CP amending and supplementing certain provisions of the Value Added Tax Law
Circular No. 119/2014/TT-BTC amends Circular No. 219/2013/TT-BTC guiding the Value Added Tax Law regarding administrative procedure reforms and simplification of tax procedures
Circular No. 219/2013/TT-BTC provides guidelines for the implementation of the Value Added Tax Law and Decree No. 209/2013/NĐ-CP
Value Added Tax (VAT) Guide