Decree 106/2010/ND-CP amending and supplementing Decree 85/2007/ND-CP of May 25, 2007 detailing the Tax Administration Law and Decree 100/2008/ND-CP of September 8, 2008 detailing the Personal Income Tax Law

Ministry of Finance

Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.

Document Type	Document Number	Status	Date Effective	Issuing Body	Official Source URL
Decree	106/2010/ND-CP	Partially in effect	01/01/2011	Ministry of Finance	https://phapluat.gov.vn/legal-documents/25787

Summary

Decree 106/2010/ND-CP (28 October 2010) amends and supplements Decree 85/2007/ND-CP, which detailed the Law on Tax Administration, and Decree 100/2008/ND-CP, which detailed the Law on Personal Income Tax. On tax administration, it revises the rules on authorized tax collection, requiring a contract between the tax authority head and the authorized collector except for certain non-recurring income types specified by the Ministry of Finance. A new provision lets a taxpayer that temporarily suspends business, after sending written notice to its managing tax authority, skip filing tax returns during the suspension period. When registered tax information changes, the taxpayer must notify the directly managing tax authority within ten working days; one-stop-shop procedures under business-registration law may be followed instead. If a…