Special Sales Tax and VAT 2005 (Amending Law on Special Sales Tax 1998 & 2003; Amending Law on VAT 1997 & 2003) [Note: Article 1 of this law except for the provisions on spirits and beer which continue to be effective until 31 December 2009 is to be repealed by Law 27-2008-QH12 on Special Sales Tax dated 16 November 2008, effective 1 April 2009. Also, Article 2 of this law has been repealed by Law 13-2008-QH12 on VAT dated 3 June 2008, effective 1 January 2009.]
Issuing Body: National Assembly
Issue Date: 29th November 2005
Law Type: Law
Law Number: 57-2005-QH11
Translation Level: Professional
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