Providing guidelines on Decree 22-2006-ND-CP of the Government dated 28 February 2007. [Note: Circular 34 dated 28 October 2011 repealed articles 40, 41, 71, 72 and 73. Circular 40 dated 15 December 2011 repealed Clauses III, V and VI in Part I; Clauses I, V and VIII in Part II; Section IV, clause 56, Section VI Part III, Section I Part IV, and Part V. Circular 08 dated 30 June 2015 repealed Clause 23.3 and 24 in Section X. Further repealed in part by Circular 36-2015-TT-NHNN dated 31 December

In addition to free-to-view updates and articles, you can also subscribe to the full Legal Centrix Vietnam Service including access to:

• Overview notes on the law
• Thousands of high quality translations of legislation covering all key business areas
• Legal and tax updates
• Articles on important legal and tax issues
• Weekly email alerts
• Sophisticated web platform and search

Legal Centrix is trusted by top law and accounting firms.