VAT - 2003 Guidelines [Note: Amended by Circular 84 dated 18 August 2004 & Circular 115 dated 16 December 2005. Subsequently replaced by Circular 32-2007-TT-BTC on value added tax dated 9 April 2007.]

Issuing Body: Ministry of Finance

Issue Date: 12th December 2003

Law Type: Circular

Law Number: 120-2003-TT-BTC

Translation Level: Professional

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