Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the August 5, 2002 Resolution No. 02/2002/NQ-UBTVQH11 of the XIth National Assembly of the Socialist Republic of Vietnam, the first session, prescribing the list of the Government’s ministries and ministerial-level agencies.

Decision No. 432/QD/TTg of 20 May, 2005, on the establishment of the Viet Nam Administration of HIV/AIDS control under the ministry of health and on the renaming of the preventive medicine and HIV/AIDS control Department as the Preventive Medicine Department

Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam as amended by Resolution 51-2001-QH10 dated 25 December 2001 of Legislature X of the National Assembly at its 10th session; This Law regulates the administration and use of land.

ecission issuing standard forms for conducting investment procedures in Vietnam Pursuant to the Law on Investment dated 29 November 2005;
Pursuant to the Law on Enterprises dated 29 November 2005;
Pursuant to Decree 108-2006-ND-CP of the Government dated 22 September 2006 providing guidelines for implementation of a number of articles of the Law on Investment

129/2009/TT-BTC Circular No. 129/2008/TT-BTC of December 26, 2008, guiding the implementation of a number of articles of the Value-Added Tax Law and guiding the implementation of the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of a number of articles of the Value-Added Tax Law

Circular No. 43/2009/TT-BTC of March 9, 2009, providing for rates and collection, remittance, management and use of customs charges and fees

Pursuant to article 2 of the Law on Personal Income Tax and article 2 of Decree 100, personal income taxpayers comprise both resident individuals and non-resident individuals with taxable income as defined in article 3 of the Law on Personal Income Tax and in article 3 of Decree 100. The scope of determination of taxable income of taxpayers shall be as follows: