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Issued date
Effective date
Expired date
29/11/2024
01/01/2025
Appended document
Document name
Issued date
Effective date
Expired date
38/2019/QH14
13/06/2019
01/07/2020
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The Law on Tax Administration No. 108/2025/QH15 comes into force on July 1, 2026
Tax Administration Law No. 38/2019/QH14
Tax management guidelines (part 1)
Tax management guidelines (part 2)
Decree No. 91/2022/ND-CP amends and supplements Decree No. 126/2020/ND-CP on Tax Administration Law
Decree No. 126/2020/NĐ-CP provides guidance on the Tax Administration Law of 2019
Circular No. 80/2021/TT-BTC provides guidance on Decree No. 126/2020/ND-CP regarding the Tax Administration Law