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Tiếng Việt- 1 Law No. 18-L/CTN on petroleum, passed by The National Assembly.
- 2 Law No. 03/1998/QH10 of May 20, 1998, on domestic investment promotion (amended)
- 3 Law No. 52-L/CTN/DT of Novermber 12,1996, on foreign investment in vietnam
- 4 Law No.18/2000/QH10, amending and supplementing a number of articles of the Law on Foreign Investment in Vietnam, passed by the National Assembly
- 5 Law No.19/2000/QH10, amending and supplementing a number of articles of the Petroleum Law, passed by the National Assembly
- 6 Law No.21/2000/QH10, on Science and Technology, passed by the National Assembly
- 1 Law No. 04/1998/QH10 of May 20, 1998, amending and supplementing a number of articles of the Law on Export Tax and Import Tax.
- 2 Law No. 17-L/CTN, amending and supplementing a number of articles of the Law on Import tax and Export tax, passed by The National Assembly.
- 3 Law No. 64-LCT/HDNN8 of December 26, 1991, on Import Tax and Export Tax.
- 1 Circular no. 113/2005/TT-BTC of December 15, 2005 guiding the implementation of the import tax and export tax law
- 2 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 3 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 4 Circular No. 194/2010/TT-BTC of December 06, 2010, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports
- 5 Circular 128/2013/TT-BTC of September 10, 2013, on customs procedures, customs supervision and inspection; export tax, import tax, and administration of tax on exported goods and imported goods
- 6 Circular No. 38/2015/TT-BTC dated March 25, 2015, on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods
| THE NATIONAL ASSEMBLY | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Law No. 45/2005/QH11 |
|
LAW ON IMPORT TAX AND EXPORT TAX
(Law No. 45/2005/QH11 of June 14, 2005)
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No.51/2001/QH10 of December 25, 2001, of the Xth National Assembly, the 10th session;
TAX CALCULATION BASES AND TARIFF
TAX EXEMPTION, REDUCTION AND REIMBURSEMENT AND COLLECTION OF TAX ARREARS
COMPLAINTS AND HANDLING OF VIOLATIONS
ORGANIZATION OF IMPLEMENTATION
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Nguyen Van An
- 1 Law No. 18-L/CTN on petroleum, passed by The National Assembly.
- 2 Law No. 03/1998/QH10 of May 20, 1998, on domestic investment promotion (amended)
- 3 Law No. 52-L/CTN/DT of Novermber 12,1996, on foreign investment in vietnam
- 4 Law No.21/2000/QH10, on Science and Technology, passed by the National Assembly
- 5 Law No. 71/2014/QH13 dated November 26, 2014, amendments to tax Laws
- 6 Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties
- 7 Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties
- 1 Circular No. 38/2015/TT-BTC dated March 25, 2015, on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exported and imported goods
- 2 Circular 128/2013/TT-BTC of September 10, 2013, on customs procedures, customs supervision and inspection; export tax, import tax, and administration of tax on exported goods and imported goods
- 3 Circular No. 194/2010/TT-BTC of December 06, 2010, guiding customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports
- 4 Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the law on import duty and export duty
- 5 Circular no. 113/2005/TT-BTC of December 15, 2005 guiding the implementation of the import tax and export tax law
- 6 Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 7 Circular No. 09/2003/TT-BTM of December 15, 2003, on providing guidelines for Decision No. 91/2003/QD-TTg dated May 9, 2003 of the Prime Minister on application of quotas to goods imported to Vietnam in the year of 2004
- 8 Resolution no. 51/2001/NQ-QH10 of December 25, 2001 on amendments and supplements to a number of articles of the 1992 constitution of the socialist republic of Vietnam
- 9 Law No. 29/2001/QH10 of June 29, 2001 promulgated by The National Assembly on Customs Law
- 10 Law No. 07/1997/QH10 of December 12, 1997 on credit institutions
- 11 1992 Constitution of the Socialist Republic of Vietnam