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Vietnam tax law library

28 laws, resolutions, decrees, circulars and official dispatches that the articles across the network refer to. Each document has its own page: its scope in plain words, who should read it, related documents to read alongside it, explainer articles and how to find the original text.

Effective dates and status are only stated once cross-checked; where it is not certain, the page says "To be cross-checked" or "Check on the official portal" instead of guessing. The library does not give specific articles, penalty amounts or deadlines. Official texts are in Vietnamese.

The explainer count covers articles published on the 22 sites of the network that mention the exact document number - an article that mentions several documents is counted under each of them.

How to read this library

Questions about the library

Which documents are in this tax law library?

The laws, resolutions, decrees, circulars and official dispatches on tax that the articles across the 22 sites of the network refer to - from the Law on Tax Administration and the VAT and CIT laws to the layer of decrees and circulars in force from 1 July 2026. The list only includes documents whose numbers have been cross-checked; it does not collect every document ever issued.

Does "To be cross-checked" mean the document is no longer in force?

No. The label means the library does not yet have enough grounds to state the document's legal status, usually because a newer document with the same scope exists. Whether the old document has expired in full or in part, and from which date, must be read in the implementation provisions of the newer document.

Where can I read the full original text of a document?

In the national legal documents database, the Official Gazette or the documents page of the issuing body: type the exact document number into the search box. Each document page here has a button to copy the number for a quick search. The official text is in Vietnamese.

Does the library replace reading the original document?

No. A document page only summarises its scope in plain words, shows who should read it and which articles in the network explain it. To apply a specific provision to a real case, read the original text and ask the managing tax office or a qualified professional.

Reference content: summarises the scope of documents in plain words and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal; the original text and official legal status are in the government's legal documents database.