Uni 14-12-2012 – Amendment, supplementation of some provisions about Law on Tax Administration

Law 21/2012/QH13 by national assembly issued on 3 December, 2012 – amendment, supplementation about Law on Tax Administration

1. For monthly, quarterly tax declarations;
2. For yearly tax period
3. Deadline of tax payment;
4. Order of tax payment, late payment, penalties;
5. Handle tax amounts, late payments,  penalties, overpayments;
6. This law takes effect on 1 July 2013.