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