Theo Quy định tại Khoản 1, Điều 4 Nghị định 125/2020/NĐ-CP ngày 19 tháng 10 năm 2020, hành vi sử dụng hóa đơn, chứng từ không hợp pháp được quy định như sau:

Ministry of Finance guidance on some articles of the Law on Tax administration, the Law on the amendments to the Law on tax administration, and the Government's Decree no. 83/2013/ND-CP

The Minister of Finance provides guidance on the implementation of the Law on Personal income tax, the Law on the amendments to the Law on Personal income tax,

This Circular regulates on the VAT refund for goods of foreigners, overseas Vietnamese’s goods brought with when exit in accordance with Clause 7 Article 1 of the Law on amendments of some articles of the Law on VAT

Circular No. 103/2014/TT-BTC dated August 06, 2014 of the Ministry of Finance guiding the fulfillment of tax liability of foreign entities doing business in Vietnam or earning income in Vietnam

This Circular shall detail and guide the implementation of a number of articles of the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008, Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government

Amendments to the Law on Value-added tax:

Guiding a number of articles of the law on tax administration and the government's decree no. 85/2007/nd-cp of may 25, 2007, and decree no. 106/2010/nd-cp of october 28, 20

This Circular provides guidance on the commodities and services that are subject to tax and not subject to tax, taxpayers, basis and methods for calculating, deducting, refunding tax, and the places to pay value-added tax (VAT).

This Decree details and guides the implementation of a number of articles of the Law on Value-Added Tax