1997 Law on VAT (As Amended by 1999 & 2000 Resolutions) [Note: Subsequently amended by 2003 Law & 2005 Law. Finally replaced by Law 13-2008-QH12 on Value Added Tax of National Assembly dated 3 June 2008, effective as of 1 January 2009.]

Issuing Body: National Assembly

Issue Date: 27th October 2000

Law Type: Law

Law Number: ------

Translation Level: Professional

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