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