Pocket Tax Book 2018 - Full Edition

Pocket Tax Book 2018 - Full Edition

Pocket Tax Book 2018 - Full Edition

Part A. Vietnamese tax system    

I. Personal Income tax

II. Value-added tax          

III. Corporate income tax             

IV. Foreign contractor tax (FCT)  

V. Relate-party transaction          

VI. Special Consumption Tax (SCT)            

VII. Environment Protection Tax (EPT)      

VIII. Import and Export duties

IX. Natural Resources Tax (NRT) 

X. Licensing fees              

Part B. Tax administration            

I. Tax administration       

II. Tax examination and inspection

III. Handling of tax law violations              

Appendix 1 - VAT non-taxable objects      

Appendix 2- Objects subject to VAT rate of 0%      

Appendix 3- Objects subject to VAT rate of 5%

Appendix 4- Non-deductible expenses for determining CIT taxable income

Appendix 5- SCT taxable objects

Appendix 6- SCT non-taxable objects