Circular No. 123/2012/TT-BTC dated July 27, 2012 of the Ministry of Finance guidance on the implementation of a number of articles of Law on Enterprise ..
Article 1. Scope of adjustment
This Circular shall detail and guide the implementation of a number of articles of the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008, Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing the implementation of a number of articles of the Law on Enterprise Income Tax and Decree No. 122/2011/ND-CP dated December 27, 2011 amending and supplementing a number of articles of Decree No. 124 / 2008/ND-CP of the Government detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax.
Article 2. Taxpayers
1. The taxpayers of Enterprise Income Tax are the organizations of production and business of goods and services with taxable income (hereinafter referred to as enterprise), including:
a) Enterprises established and operating under the Enterprise Law, Investment Law, Law on Credit Institutions, Insurance Business Law, Securities Law, Petroleum Law, Commercial Law and other legal normative documents in the forms: Joint Stock Companies; Limited Liability Companies; Joint-Venture Companies; Private Enterprises; State Enterprises, Lawyer Offices, Private Notary Public Offices; The parties in the contracts of business cooperation; The parties in oil product sharing contract, Oil and Gas Joint Venture Enterprise and Joint Operating Companies....
Circular 169/2012/TT-BTC dated October 11, 2012 of the Ministry of Finance amending export tax rates for coal of the heading 27.01 in export tariff
Circular No. 164/2012/TT-BTC dated October 09, 2012 of the Ministry of Finance guiding the system of collecting, submitting and controlling fees of grant of permits for traveling ashore to foreign cre
Circular No. 154/2012/TT-BTC dated September 18, 2012 of the Ministry of Finance guiding the preferential import tax rates on some commodities in heading 2815.11.00 and 2842.10.00 in the preferential
Circular No. 148/2012/TT-BTC dated September 11, 2012 of the Ministry of Finance guiding the preferential import tax rates on some commodities in heading 2701 in preferential import tariff
Circular No. 133/2012/TT-BTC dated August 13, 2012 of the Ministry of Finance on the collection, remittance and management of fees for licensing representative offices of foreign traders in Vietnam
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