Issued by the National Assembly
Resolution No 55-2005-QH 11 of the National Assembly of the Socialist Republic of Vietnam at the 8th session of the 11th Legislature (from 18 October to 29 November 2005) on supervision results of promulgation of legal documents of the Government, the Prime Minister, Ministries, Ministerial-level Organs, the Supreme People’s Court, the Supreme People’s Procuracy.
Issued by the Government
Decree No 153-2005-ND-CP of the Government dated 15 December 2005 on organization and operation of Agriculture and Rural Development Inspectors
Decree No 156-2005-ND-CP of the Government dated 15 December 2005 on amendments and additions to Decrees providing the detail regulations on the implementation of the Law on Special Consumption Tax and the Law on Value Added Tax;
Decision No 334-2005-QD-TTG of the Prime Minister of the Government dated 15 December 2005 on approval to the project for strengthening the regular staff, equipments and training road traffic police force;
Decision No 336-2005-QD-TTG of the Prime Minister of the Government dated 16 December 2005 on approval to the plan for national radio frequency spectrum;
Decision No 3367-2005-QD-TTG of the Prime Minister of the Government dated 19 December 2005 promulgating Statute on model working of Ministries, Ministerial-level Organs, Organs under the Governmental authority;
Instruction No 40-2005-CT-TTG of the Prime Minister of the Government dated 16 December 2005 continuously strengthening development assistance work for medium and small-sized enterprises;
Issued by the Ministry of Finance
Decision No 94 -2005-QD-BTC of the Ministry of Finance dated 12 December 2005 on promulgation of Budgetary Accounting Systems and Cooperative Finance;
Circular No 113-2005 -TT-BTC of the Ministry of Finance dated 15 December 2005 providing guidelines for the implementation of Export and Import Tax;
The Ministry of Finance’s General Department of Taxation
Official Letter No 16721-BTC-TCT of the Ministry of Finance dated 23 December 2005 on return of VAT;
Official Letter No 4567 -TCT-DNK of the General Department of Taxation dated 19 December 2005 on exemption of additional income tax;
Official Letter No 4569-TCT-DNK of the General Department of Taxation dated 19 December 2005 on exemption and reduction of corporate income tax;
Official Letter No 4570 -TCT-DNK of the General Department of Taxation dated 19 December 2005 on exemption and reduction of corporate income tax;
Official Letter No 4571-TCT-DNK of the General Department of Taxation dated 19 December 2005 on answering tax policy;
Official Letter No 4660 -TCT-PCCS of the General Department of Taxation dated 23 December 2005 on reasonable expense;
Official Letter No 4661 -TCT-PCCS of the General Department of Taxation dated 23 December 2005 on accounting and bookkeeping
Official Letter No 4662 -TCT-DTNN of the General Department of Taxation dated 23 December 2005 on Foreign Contractor Tax;
Official Letter No 4664 -TCT-DTNN of the General Department of Taxation dated 23 December 2005 on settlement of used capital debts;
Official Letter No 4568 -TCT-DNK of the General Department of Taxation dated 19 December 2005 on answering the duty rate of VAT;
Official Letter No 4572 -TCT-PCCS of the General Department of Taxation dated 19 December 2005 on settlement of loss of tax seal occurred in units out of the tax industry;
Official Letter No 4573 -TCT-DTNN of the General Department of Taxation dated 19 December 2005 on VAT return applied to ODA projects;
Official Letter No 4574 -TCT-DNK of the General Department of Taxation dated 19 December 2005 on corporate income tax policy;
Official Letter No 4576 -TCT-DNK of the General Department of Taxation dated 19 December 2005 on exemption and reduction of corporate income tax applicable to Viet Tien Son Joint Stock Company;
Official Letter No 4577 -TCT-DNK of the General Department of Taxation dated 19 December 2005 on site lease expenses;
Official Letter No 4586 -TCT-DNK of the General Department of Taxation dated 20 December 2005 on VAT payment;
Official Letter No 4587 -TCT-DTNN of the General Department of Taxation dated 19 December 2005 on Foreign Contractor Tax;
Official Letter No 4588 -TCT-DNK of the General Department of Taxation dated 20 December 2005 on posting of expenditure of loan interests;
Official Letter No 4589 -TCT-DTNN of the General Department of Taxation dated 20 December 2005 on return of VAT;
Official Letter No 4591 -TCT-DNK of the General Department of Taxation dated 20 December 2005 on invoices and vouchers on commodity transport;
Official Letter No 4592 -TCT-DTNN of the General Department of Taxation dated 20 December 2005 on tax applied to foreign contractors;
Official Letter No 4593 -TCT-DTNN of the General Department of Taxation dated 20 December 2005 on tax preference, exemption and reduction;
Official Letter No 4594 -TCT-DTNN of the General Department of Taxation dated 20 December 2005 on tax applied to foreign contractors;
Official Letter No 4595 -TCT-DTNN of the General Department of Taxation dated 20 December 2005 on input VAT deduction;
Official Letter No 4596 -TCT-TS of the General Department of Taxation dated 20 December 2005 on land use fee collection;
Official Letter No 4599-TCT-DNNN of the General Department of Taxation dated 20 December 2005 on accounting expenses;
Official Letter No 4609 -TCT-DNNN of the General Department of Taxation dated 20 December 2005 on VAT imposed on copyright royalties of commodity trademark;
Official Letter No 4610 -TCT-DNK of the General Department of Taxation dated 20 December 2005 on answering enterprise’s petition at the Dialog Conference
Official Letter No 4611 -TCT-THKT of the General Department of Taxation dated 20 December 2005 on giving answers to Long an Tax Department;
Official Letter No 4612-TCT-DNK of the General Department of Taxation dated 20 December 2005 on answering tax policy;
Official Letter No 4625-TCT-PCCS of the General Department of Taxation dated 21 December 2005 on VAT;
Official Letter No 4626-TCT-DNK of the General Department of Taxation dated 21 December 2005 on determination of the time for corporate income tax exemption and reduction;
Official Letter No 4627-TCT-DNK of the General Department of Taxation dated 21 December 2005 on determination of the year for corporate income tax exemption and reduction;
Official Letter No 4628 -TCT-DTNN of the General Department of Taxation dated 21 December 2005 on corporate income tax preference, exemption and reduction;
Official Letter No 4631 -TCT-PCCS of the General Department of Taxation dated 21 December 2005 guiding administrative offence penalties on tax;
Official Letter No 4659 -TCT-DNNN of the General Department of Taxation dated 23 December 2005 on the duty rate of VAT;
Official Letter No 4663 -TCT-DNNN of the General Department of Taxation dated 23 December 2005 on refund of VAT applied to export commodities;
Official Letter No 4666 -TCT-TNCN of the General Department of Taxation dated 23 December 2005 on personal income tax applied to foreigners working for Lot 06.1;
Official Letter No 4667 -TCT-DNNN of the General Department of Taxation dated 23 December 2005 on exemption of tax payment and other amounts payable to the State Budget;
Official Letter No 4668 -TCT-TS of the General Department of Taxation dated 23 December 2005 on land use charge collection;
Official Letter No 4669 -TCT-DNK of the General Department of Taxation dated 23 December 2005 on answering tax policy;
Official Letter No 4672 -TCT-DNK of the General Department of Taxation dated 23 December 2005 on refund of VAT;
Official Letter No 4673 -TCT-PCCS of the General Department of Taxation dated 23 December 2005 on writing name, address, bar code in ply 2 of invoice;
The Ministry of Finance’s General Department of Customs
Decision No 1952-QD-TCHQ of the General Department of Customs dated 19 December 2005 on the grant of preferential card of customs procedures to enterprises;
Official Letter No 5315-TCHQ-GSQL of the General Department of Customs dated 15 December 2005 on whether golf cars with four seats being passenger cargo vehicles or not;
Official Letter No 5331-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on promulgation of the supplementary list of price data;
Official Letter No 5332-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on promulgation of the supplementary list of price data;
Official Letter No 5334-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on retroaction dossiers of import duty applied to neon light bearers;
Official Letter No 5335-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on import duty levied on components of passenger cargo vehicles;
Official Letter No 5340-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on balance of import tax money;
Official Letter No 5342-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on tax calculation price applied to alcohol;
Official Letter No 5343-TCHQ-KTTT of the General Department of Customs dated 15 December 2005 on guideline deployment of accounting tax payment of e- customs charge;
Official Letter No 5350-TCHQ-GSQL of the General Department of Customs dated 16 December 2005 on import coal;
Official Letter No 5358-TCHQ-GSQL of the General Department of Customs dated 16 December 2005 on expansion of areas for duty-free shops in service of entry customers;
Official Letter No 5382-TCHQ-GSQL of the General Department of Customs sending to the Ministry of Industry on 19 December 2005 providing detailed explanatory notes of Asean Harmonized Tariff Nomenclature ( AHTN);
Official Letter No 5383-TCHQ-GSQL of the General Department of Customs sending to the Ministry of Fishery on 19 December 2005 providing detailed explanatory notes of Asean Harmonized Tariff Nomenclature ( AHTN);
Official Letter No 5384-TCHQ-GSQL of the General Department of Customs sending to the Ministry of Health on 19 December 2005 providing detailed explanatory notes of Asean Harmonized Tariff Nomenclature ( AHTN);
Official Letter No 5385-TCHQ-GSQL of the General Department of Customs sending to the Ministry of Agriculture and Rural Development on 19 December 2005 providing detailed explanatory notes of Asean Harmonized Tariff Nomenclature ( AHTN);
Official Letter No 5387-TCHQ-GSQL of the General Department of Customs dated 19 December 2005 on temporarily imported automobiles for self- maintenance;
Official Letter No 5390-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on VAT applied to import;
Official Letter No 5391-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on non-application of tax to re-imported commodities;
Official Letter No 5393-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on settlement of tax calculation price applicable to motorbikes based on their trademarks;
Official Letter No 5394-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on tax calculation price in consistent with vehicle trademarks;
Official Letter No 5395-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on return of import tax applicable to automobiles production specially used for urban;
Official Letter No 5397-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on determination of tax calculation price;
Official Letter No 5400-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on procedures for VAT refund;
Official Letter No 5410-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on settlement of tax debts;
Official Letter No 5411-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on coercive clearance;
Official Letter No 5412-TCHQ-KTTT of the General Department of Customs dated 19 December 2005 on coercive clearance;
Official Letter No 5413-TCHQ-GSQL of the General Department of Customs dated 19 December 2005 on receiving goods for production;
Official Letter No 5421-TCHQ-KHTC of the General Department of Customs dated 20 December 2005 guiding supplementation of income items regularly subject to tax;
Official Letter No 5445-TCHQ-KTTT of the General Department of Customs dated 21 December 2005 on tax retroaction imposed on imported motorbikes;
Official Letter No 5447-TCHQ-KTTT of the General Department of Customs dated 21 December 2005 on retroaction of tax applied to food processed from milk;
Official Letter No 5456-TCHQ-GSQL of the General Department of Customs dated 22 December 2005 providing guidelines on import procedures for cosmetic products;
Official Letter No 5467-TCHQ-GSQL of the General Department of Customs dated 22 December 2005 on classification of categories of commodities bearing Sanimal-H trademark;
Official Letter No 5468-TCHQ-GSQL of the General Department of Customs dated 22 December 2005 on classification of categories of commodities bearing Sanimal-H trademark;
Issued by Other Agencies
Circular No 09-2005-TT-BTP of the Ministry of Justice dated 6 December 2005 providing guidelines on competence, order, registration procedures, information supply related to financial leasing contracts and State management on registration of financial leasing contracts;
Official Letter No 3691-2005-BNV-CCVC of the Ministry of Interior Affairs dated 19 December 2005 on announcement of documents as null and void.
April 24–25, 2026
Kinh Bac Cultural Center, Bac Ninh Province
Vietnamese
