TX-VNM examinable documents | ACCA Global

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The examinable documents for Vietnam (VNM) can be downloaded below.

TX VNM Examinable Documents - June 2026 - June 2027 (PDF, 88KB)

Taxation (VNM) - Tax Rates and Allowances Table - June 2026 - June 2027 (PDF, 73KB)

VNM Circular 02-VBHN-BTC (2024) - Guidance on the law, amendment and decree - PT (PDF, 483KB)

Vietnam Circular 45-2013 - Depreciation of Fixed Assets (PDF, 323KB)

VNM Law 67-2025 - Corporate Income Tax (CIT) (pdf, 237KB)

VNM Decree 320-2025 - Elaboration and guidelines – CIT (PDF, 393KB)

VNM Law 48-2024 - Value Added Tax (VAT) (PDF, 232KB)

VNM Decree 181-2025 - Elaboration – VAT (PDF, 326KB)

VNM Decree 70-2025 - Amendments to 123-2020 – Invoices and Records (PDF, 343KB)

VNM Decree 18-VBHN - Prescribing Invoices and Records (PDF, 496KB)

Vietnam 103-2014 - Circular on Foreign Contractor Tax (PDF, 164KB)

VNM Circular 69-2025 - Elaboration and guidelines – VAT FCT (PDF, 243KB)

VNM Decree 132 - 2020 - Related Party (PDF, 539KB)

VNM Decree 20-2025 - Amendments to 132-2020 – Related Party (PDF, 173KB)

Vietnam Circular 80-2021 – Elaboration of Decree 126-2020 and Tax Administration (PDF, 603KB)

Vietnam Decree 91-2022 – Amendment to Decree 126-2020 and Tax Administration (PDF, 161KB)

VNM Circular 15-VBHN - Elaboration – Tax Administration (PDF, 671KB)

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