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pdfLL108_10122025QH15.pdf
Issued dateEffective dateExpired date
10/12/202501/07/2026
Legal document replaced
Document nameIssued dateEffective dateExpired date
38/2019/QH1413/06/201901/07/202001/07/2026
Dependent legal document
Document nameIssued dateEffective dateExpired date
254/2026/NĐ-CP30/06/202601/07/2026
252/2026/NĐ-CP30/06/202601/07/2026
255/2026/NĐ-CP30/06/202601/07/2026
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Law No. 56/2024/QH15 amending the Law on Tax Administration
Tax management guidelines (part 2)
Tax management guidelines (part 1)
Applicable Exchange Rates under Current Tax and Accounting Regulations
Tax Administration Law No. 38/2019/QH14
Decree No. 252/2026/ND-CP replacing Decree No. 126/2020/ND-CP, detailing the implementation of the Law on Tax Administration No. 108/2025/QH15
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. 90/2026/TT-BTC on tax registration, replacing Circular No. 86/2024/TT-BTC
Circular No. 89/2026/TT-BTC detailing the implementation of a number of articles of the Law on Tax Administration No. 108/2025/QH15 and Decree No. 252/2026/ND-CP, replacing Circular No. 80/2021/TT-BTC, Circular No. 103/2014/TT-BTC on Foreign Contractor Tax, and Circular No. 92/2015/TT-BTC on Value-Added Tax (VAT) and Personal Income Tax (PIT) applicable to resident individuals engaged in business activities
Circular No. 86/2026/TT-BTC on tax administration for exported and imported goods, replacing Circular No. 06/2021/TT-BTC
Circular No. 80/2021/TT-BTC provides guidance on Decree No. 126/2020/ND-CP regarding the Tax Administration Law