Law on Tax Administration No. 38/2019/QH14

● To be cross-checked

For many years the foundation of tax administration: tax registration, filing, payment, refunds, exemptions and reductions, inspection, audit and enforcement. The deadlines for monthly and quarterly returns and annual finalisation, and the rules for calculating late payment interest that accountants are used to, all come from this framework.

Number
38/2019/QH14
Document type
Law
Issued by
National Assembly
Effective
1 July 2020
Status
To be cross-checked
Area
Tax administration

From 1 July 2026, a new layer of tax administration guidance documents has been in effect (Decree 252/2026/ND-CP, Circular 89/2026/TT-BTC). To determine which parts of the old framework still apply to a specific period, read the implementation and transitional provisions of the new documents.

Who should read this document

Relation to other documents

Documents with the same scope, to read alongside it:

This is a suggested pair of documents to read side by side; it does not state that this document has been replaced in full or in part. Which document has expired, and from which date, is set out in the implementation provisions of the newer document.

Read the original on the official portal

  1. Open the national legal documents database, the Official Gazette, or the documents page of the National Assembly.
  2. Type the exact number 38/2019/QH14 into the search box.
  3. Check the number, title and date of issue on the result; look at the legal status and any amending documents listed with it.

Copies on unofficial websites may miss amendments and supplements - use the text on the official portal when you need to cite it. The official text is in Vietnamese.

Explainer articles

TaxDatum guides in English that mention 38/2019/QH14:

Permanent establishment in Vietnam: when a foreign company's activities create a taxable presenceBeneficial ownership in Vietnam's tax treaties: why intermediary holding structures get challengedVietnamese companies earning income abroad: foreign tax credits and proving Vietnamese residenceWho can sign for a Vietnamese company: legal representatives, powers of attorney and the company sealBranches, representative offices and business locations in Vietnam: reading the structure behind a tax codeVietnam tax compliance calendar for foreign-invested companies: every recurring deadline in one yearMonthly or quarterly tax filing in Vietnam: how the period is decided and what changes when you switchFrom year-end close to 31 March: a working timetable for CIT finalisation, audit and PIT in Vietnam

60 articles across the network mention 38/2019/QH14 (in Vietnamese).

Documents in the same area

Decree 126/2020/ND-CPDecree detailing the Law on Tax AdministrationDecree 252/2026/ND-CPDecree detailing the Law on Tax AdministrationDecree 255/2026/ND-CPDecree on tax administration for enterprises with related-party transactionsCircular 80/2021/TT-BTCCircular guiding the Law on Tax AdministrationCircular 89/2026/TT-BTCCircular guiding the Law and Decree on tax administrationCircular 94/2026/TT-BTCCircular on compliance management and risk management

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Questions and answers

Is Law 38/2019/QH14 still in force?

The library does not yet have enough grounds to state the legal status of this document - documents with the same scope already exist: 252/2026/ND-CP, 89/2026/TT-BTC. Whether the old document has expired in full or in part, and from which date, must be read in the implementation and transitional provisions of the newer document or checked in the official legal documents database.

Where can I read the original text of Law 38/2019/QH14?

Type the exact number "38/2019/QH14" into the search box of the national legal documents database, the Official Gazette or the documents page of the issuing body. Check the number, title and date of issue on the result before reading; copies on unofficial websites may miss amendments. The official text is in Vietnamese.

Does this page give specific articles, penalty amounts or deadlines?

No. The page only summarises the document's scope in plain words and shows who should read it. Specific articles, amounts and deadlines must be read in the original text in force at the time the obligation arises.

How do I know which document applies to an older case?

Identify the date the obligation arose or the tax period of the case, then read the implementation and transitional provisions of the newer document with the same scope. Transactions and filing periods before and after the effective date of a new document may need two different documents; when in doubt, ask the managing tax office.

Reference content: summarises the document's scope in plain words, does not give specific articles, penalty amounts or deadlines, and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal.