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/, introduce ten legal documents translated into English. They are: Circular No. 39//TT-BTC of June 24, , guiding a. Circular 79//TT-BTC amend legal documents promulgated by the Ministry of Finance � ATTRIBUTE � SUMMARY � VIETNAMESE DOCUMENTS � ENGLISH DOCUMENTS � SAME CATEGORY. Thong tu 92//TT-BTC hu?ng d?n th?c hi?n thu? gia tr? gia tang va thu? thu nh?p ca nhan d?i v?i ca nhan cu tru co ho?t d?ng kinh doanh;.

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In case the results of tax preparation, tax calculation and settlement of tax adjustments for business households and individuals are different from the consulting results of the Tax Advisory Council, the Sub-department of Taxation is responsible for notifying the tax authorities in writing. The determination of the late payment interest is based on the late payment tax amount, the number of days of late payment and the late payment interest rate specified in Article 59 of the Law on Tax Administration. A written request for tax exemption made according to form No. New points of the Vietnam Intellectual Property Law related to patent.