TX-VNM examinable documents | ACCA Global

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The examinable documents for Vietnam (VNM) can be downloaded below.

TX VNM Examinable Documents - 2025 (PDF, 85KB)

Taxation (VNM) - tax rates and allowances table 2025 (PDF, 71KB)

Vietnam Circular 45-2013 - Depreciation of Fixed Assets (PDF, 323KB)

Vietnam Circular 111-2013 - Circular on Personal Income Tax (PDF, 409KB)

Vietnam Circular 219-2013 - Circular on VAT (PDF, 240KB)

Vietnam Circular 78-2014 - Circular on Corporate Income Tax (PDF, 319KB)

Vietnam 103-2014 - Circular on Foreign Contractor Tax (PDF, 164KB)

Vietnam Circular 119-2014 - Amending Circulars 111, 78, 219, 39 and 156 (PDF, 229KB)

Vietnam Circular 151-2014 - Amending Circulars 111, 78, 219 and 156 (PDF, 126KB)

Vietnam Circular 26-2015 – Amending Circulars 39, 156 and 219 (PDF, 316KB)

Vietnam Circular 92-2015 – Amending Circular 111 (PDF, 357KB)

Vietnam Circular 96-2015 – Amending Circular 78 (PDF, 321KB)

Vietnam Circular 130-2016 – Amending Circulars 156 and 219 (PDF, 130KB)

Vietnam Circular 147-2016 – Amending Circular 45 (PDF, 22KB)

Vietnam Circular 173-2016 – Amending Circular 219 (PDF, 17KB)

Vietnam Circular 37-2017 - Amending Circular 39 (PDF, 23KB)

Vietnam Circular 25-2018 (, 170KB)

Vietnam Circular 68-2019 (, 265KB)

Vietnam Circular 48-2019 (, 195KB)

Vietnam Decree 132-2020 (PDF, 539KB)

Vietnam Decree 119-2018 - Electronic Invoices (, 111KB)

Vietnam Examinable Tax Regulations 2023 (PDF, 85KB)

Vietnam Decree 80-2021 (PDF, 610KB)

Vietnam Circular 24-2022 – VAT, personal income tax & tax administration (PDF, 286KB)

Vietnam Circular 78-2021 – guidance on tax administration (PDF, 257KB)

Vietnam Circular 80-2021 – elaboration of decree 126-2020 and law on tax administration (PDF, 603KB)

Vietnam Circular 91-2022 – amendment to decree 126-2020 and law on tax administration (PDF, 161KB)

Resolution 1072023 - Global Minimum Tax (GMT) (PDF, 182KB)

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