Special Sales Tax & VAT Regulations (Amending Decree 149 on Special Sales Tax dated 4 Dec 2003 and Decree 158 on VAT dated 10 Dec 2003) [Note: Effective as of 1 Jan 2006. Provisions on VAT have been replaced by Decree 123-2008-ND-CP dated 8 Dec 2008. Article 1 has been replaced by Decree 26-2009-ND-CP on Special Sales Tax dated 16 Mar 2009, except for the provisions on special sales tax applicable to spirits and beer which shall continue to be effective until the end of 31 Dec 09]
Issuing Body: Government
Issue Date: 15th December 2005
Law Type: Decree
Law Number: 156-2005-ND-CP
Translation Level: Professional
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