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Decree on guidelines for Law on Amendments to Tax Laws promulgated

Ms. Kim Chi

The Government has promulgated Decree No. 12/2015/NĐ-CP, which provides guidelines for implementation of the Law on Amendments to Tax Laws 2014 and contains amendments to some Decrees on taxation.

Accordingly, the following documents are amended:

- Decree No. 218/2013/NĐ-CP on guidelines for corporate income tax;

- Decree No. 65/2013/NĐ-CP on guidelines for personal income tax;

- Decree No. 209/2013/NĐ-CP on guidelines for value-added tax;

- Decree No. 50/2010/NĐ-CP on guidelines for severance tax;

- Decree No. 83/2013/NĐ-CP on guidelines for tax administration;

- Decree No. 91/2014/NĐ-CP on amendments to Decrees on taxation.

Decree No. 12/2015/NĐ-CP takes effect on January 01, 2015.

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