THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 53/2003/TT-BTC
Hanoi, June 02, 2003
 CIRCULAR
GUIDING THE TAX REGIME APPLICABLE TO LAWYERS OFFICES AND LAW PARTNERSHIPS
Pursuant to Lawyers Ordinance No. 37/2001/PL-UBTVQH10 passed by the National Assembly Standing Committee on July 25, 2001;
Pursuant to the Government's Decree No. 94/2001/ND-CP of December 12, 2001 detailing the implementation of the Lawyers Ordinance;
Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;
Pursuant to the Government's Decree No. 178/CP of October 28, 1994 defining the tasks, powers and organizational structure of the Finance Ministry;
The Finance Ministry hereby guides the tax regime applicable to lawyers' offices, law partnerships and individuals practicing lawyers' profession as follows:
A. SUBJECTS OF APPLICATION
Bases for calculating VAT are tax calculation prices and tax rates.
Determination of payable VAT amount:

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