-
Instruction no. 30856 on the implementation of tax credit application for the online double taxation agreement (DTA) system
This instruction aims to establish the tax credit application function in the online DTA management system.
-
Instruction no. 017 on implementation of the new rate of tax on salary
This instruction aims to provide guidance on implementing the new salary tax rates.
-
Instruction no. 560 on the procedure for the application to temporarily suspend business activities or request to reopen business and measures to suspend vat certification
This instruction aims to establish procedures for temporarily suspending or reopening business activities and measures for suspending VAT certificates.
-
Instruction no. 2520 for the adjustment on the vat for e-commerce transactions
This instruction aims to adjust the implementation of VAT on e-commerce transactions.
-
Instruction no. 7785 on stamp tax return and tax payment with gdt taxpayer app
This instruction aims to establish procedures for filing and paying stamp tax through the GDT Taxpayer App.
-
Instruction no. 12350 on additional guidance on the implementation of withholding tax obligations
This instruction aims to provide additional guidance on the implementation of withholding tax obligations.
-
Instruction no. 14684 on the procedures of the adjustment of online filing on annual tax on income
This instruction aims to establish procedures for adjusting annual income tax returns through online filing.
-
Instruction no. 16118 on the implementation of tax obligation for small taxpayers being transferred to medium or large taxpayers.
This instruction aims to clarify the tax obligations of enterprises transferred from small to medium or large taxpayer classification.
-
Instruction no. 017 on implementation of the vat of the imported cigarettes
This instruction aims to clarify the implementation of VAT on imported cigarettes.
-
Instruction no. 018 on the procedure of the tax credit application and the value added tax refund request
This instruction aims to establish procedures for applying for tax credits and VAT refunds.
-
Instruction no. 021 on the implementation of tax obligation for public administrative institution
This instruction aims to clarify the implementation of tax obligations of public administrative institutions.
-
Instruction no. 33304 on strengthening the implementation of the procedures for the use of commercial invoice
This instruction aims to strengthen the implementation of rules on the use of commercial invoices.
-
Instruction no. 34022 on the criteria of applying for tax certificate management system tax agent license
This instruction aims to establish the criteria and conditions for applying for a tax agent license through the Tax Certificate Management System.
-
Instruction no. 37444 on tax calculation on non-alcoholic beverages on local production enterprises
This instruction aims to clarify the method for calculating specific tax on non-alcoholic beverages produced locally.
-
Instruction no. 43395 on tax incentives on patent tax from 2023 to 2028 for journalists in small taxpayers
This instruction aims to provide tax incentives on patent tax from 2023 to 2028 for small taxpayer journalists.
-
Instruction no. 44611 on the proof of expenditures for enterprises supplied by farmers are not in the self-assessment regime
This instruction aims to clarify the supporting documents required for expenditures of enterprises supplied by farmers outside the self-assessment regime.
-
Instruction no. 45417 on the procedures of the adjustment of online filing on monthly tax return
This instruction aims to establish procedures for adjusting monthly tax returns through online filing.
-
Instruction no. 180 on the benefits under the double taxation agreement (DTA)
This instruction aims to clarify the benefits available under Double Taxation Agreements (DTAs).
-
Instruction no. 11936 on administrative application with GDT e-administration
This instruction aims to establish procedures for submitting administrative applications through GDT e-Administration.
-
Instruction no. 13804 on the exemption of minimum tax for enterprise of qualified investment project (QIP)
This instruction aims to establish the exemption of minimum tax for enterprises operating as Qualified Investment Projects (QIPs).
You can also access this registry using the Giao diện lập trình ứng dụng (see Văn bản API).