Individuals and organizations committing administrative violations of independent audit and accounting regulations must face one of the two principal sanctions - warning or monetary fine - from December 1.

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The Government promulgates a Decree on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation,

This Decree details a number of articles of the Law on Personal Income Tax and provisions on personal income tax registration, declaration and finalization under the Law on Personal Income Tax.

Circular guiding the implementation of the government’s Decree no. 72/2006/ND-CP of july 25, 2006, which details the commercial law regarding Vietnam-based representative offices and branches of foreign traders

This Decree details the Commercial Law regarding the establishment, operation, rights and obligations of Vietnam-based representative offices and branches of foreign traders that specialize in goods sale and purchase and activities directly related to goods sale and purchase.

Under the Commercial Law, foreign traders can open their representative offices and branches in Vietnam and also establish foreign investment-funded enterprises in Vietnam.

This Law provides for objects subject and not subject to value-added tax, taxpayers, tax bases, tax calculation methods, and tax credit and refund.

This Law provides for the administration of taxes and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.

This Law provides for enterprise income taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives.