Special Sales Tax - Guidelines for implementation of Decree 156-2005-ND-CP of the Government dated 15 December 2005 (Amending Circular 119 dated 12 December 2003 and Circular 18 dated 8 March 2005 on Special Sales Tax; also amending Circular 120 dated 12 December 2003 on VAT) [Note: Replaced by Circular 32-2007-TT-BTC on value added tax dated 9 April 2007. Part A of this Circular 115 on special sales tax was also replaced by Circular 64-2009-TT-BTC dated 27 March 2009.]
Issuing Body: Ministry of Finance
Issue Date: 16th December 2005
Law Type: Circular
Law Number: 115-2005-TT-BTC
Translation Level: Professional
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