Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Laws, Ordinances and Decrees on taxes, fees, charges and other state budget revenues;
Pursuant to the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007 detailing the implementation of a number of articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 77/2003/ND-CP dated July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance,
The Ministry of Finance guides the implementation of a number of articles of the Law on Tax Administration and guides the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007 detailing the implementation of a number of articles of the Law on Tax Administration. taxes are as follows:

Part A – GENERAL PROVISIONS

This Circular guides the implementation of tax administrative procedures specified in the Law on Tax Administration No. 78/2006/QH11 of 2006 and Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government providing detailed implementation of a number of articles of the Law on Tax Administration.