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Viet Nam - A Guide for Business and Investment - asean-korea centre

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24Circular 128/2003/TT-BTCdated 22/2/2003 as amendedby Circular 88/2004/TT-BTCdated 7/9/2004Ministry of FinanceRegulating in detail the implementationof the Decree 16425Law No. 07/2003/QH11 dated17 June 2003 <strong>and</strong> Law No.02/1997/QH9 dated 10 May1997National AssemblyLaw on Value Added Tax26Decree No.158/2003/ND-CPdated 10 December 2003 <strong>and</strong>Decree 156/2005/ND-CP dated15/12/2005GovernmentRegulating in detail the implementationof the Law on VAT <strong>and</strong> the Law onAmendment <strong>and</strong> Supplement to a numberof articles of the Law on VAT27Circular 120/2003/TT-BTCdated 12 December 2003 <strong>and</strong>Circular 115/2005/TT-BTCdated 16/12/2005Ministry of FinanceProviding guidance on the implementationof Decree No. 158/2003/ND-CPdated 10 December 2003 of theGovernment, regulating in detail theimplementation of the Law on ValueAdded Tax (VAT)28Law No. 05/1998/QH10 onSpecial Sales Tax, dated 20May 1998,Law No. 08/2003/QH11 dated17 June 2003 <strong>and</strong> Law No.57/2005/QH11 dated29/11/2005National AssemblySpecial Sales Tax29Decree 149/2003/ND-CP dated4/12/2003 <strong>and</strong> Decree156/2005/ND-CP dated15/12/2005GovernmentProviding guidance on the implementationof Special Sales Tax Law3031Circular 119/2003/TT-BTCdated 12/12/2003, Circular18/2005/TT-BTC dated8/3/2005 <strong>and</strong> Circular115/2005/TT-BTC dated16/12/2005Ordinance No.35/2001/PL-UBTVQH10 dated 19 May 2001;the Ordinance No.14/2004/PL-UBTVQH10 dated 24 March2004Ministry of FinanceThe St<strong>and</strong>ingCommittee of theNational AssemblyProviding guidance on the implementationof Decree 149 <strong>and</strong> Decree 156Ordinance on income tax of highincome earnersAPPENDIX II32Decree No 147/2004/ND-CPdated 23 July 2004GovernmentStipulating in detail the implementationof the Ordinance on income tax of highincome earners33Circular 12/2005/TT-BTC dated4/2/2005 <strong>and</strong> CircularNo.81/2004/TT-BTC dated 13August 2004Ministry of FinanceProviding guidelines <strong>for</strong> implementationof Government Decree 147<strong>Viet</strong> <strong>Nam</strong> - A <strong>Guide</strong> <strong>for</strong> <strong>Business</strong> <strong>and</strong> <strong>Investment</strong> 61

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