II. APPLICABLE LAWSA. GENERALConstitution of the Socialist Republic of Vietnam, promulgated by the National Assembly on November 28, 2013Civil Code of the National Assembly of June 14, 2005Law on Elderly Persons, promulgated by the National Assembly on November 23, 2009Decree No. 06/ND-CP of the Government of January 14, 2011 implementing the Law on Elderly PersonsLaw on Disabled Persons, promulgated by the National Assembly on June 17, 2010Decree No. 28/2012/ND-CP of the Government of April 10, 2012 implementing the Law on Disabled PersonsDecree No. 103/2009/ND-CP of the Government of November 6, 2009 issuing regulations on cultural activities and trading in public cultural services (as amended by Decree 01/2012/ND-CP of January 4, 2012; Decree No. 79/2012/ND-CP of October 5, 2012; and Decree No. 113/2013 of October 2, 2013)B. SRESDecree No. 136/2013/ND-CP of the Government of October 21, 2013 on policies to support social relief subjectsDecree No. 68/2008/ND-CP of the Government of May 30, 2008 on conditions and procedures for establishing, operating, and liquidating SREs (“Decree 68”)Circular No. 07/2009/TT-BLDTBXH of the Ministry of Labor, Invalids, and Social Affairs of March 30, 2009 implementing Decree 68 (asamendedbyCircular No. 04/2011/TT-BLDTBXH of February 25, 2011)Decree No. 81/2012/ND-CP of the Government of October 08, 2012 amending and supplementing Decree 68C. FUNDSDecree No. 30/2012/ND-CP of the Government of April 12, 2012 on the organization and operation of social funds and charitable funds (“Decree 30”)Circular No. 02/2013/TT-BNV of the Ministry of Home Affairs of April 10, 2013 implementing Decree 30Circular No. 10/2008/QD-BTC of February 12, 2008 of the Ministry of Finance promulgating the regulation of financial management of social funds and charitable fundsDecree No. 64/2008/ND-CP of May 14, 2008 on mobilizing, receiving, distributing and using voluntary contributions to help people to overcome difficulties due to acts of God, fire, serious incidents, and serious diseases (“Decree 64”)Circular No. 72/2008/TT-BTC of the Ministry of Finance of July 31, 2008 guiding Decree 64D. ASSOCIATIONSDecree No. 45/2010/ND-CP of the Government of April 21, 2010 on establishment, operation, and management of associations (“Decree 45”)Decree No. 33/2012/ND-CP of the Government of April 13, 2012 amending Decree 45Circular No. 03/2013/TT-BNV of the Ministry of Home Affairs of April 16, 2013 guiding the implementation of Decree 45E. STOSLaw on Science and Technology of the National Assembly of June 18, 2013Decree No. 08/2014/ND-CP of the Government of January 27, 2014 implementing the Law on Science and Technology (“Decree 08”)Circular No. 03/2014/TT-BKHCN of the Ministry of Science and Technology of March 31, 2014 providing guidance on the establishment and registration of STOs (“Circular 03”) F. INGOS
Decree No. 12/2012/ND-CP of the Government of March 1, 2012 on registration and management of operation of INGOs in Vietnam
Circular No. 05/2012/TT-BNG of Ministry of Foreign Affairs of November 12, 2012 guiding implementation of Decree No. 12/2012/ND-CP
Decree No. 93/2009/ND-CP of the Government of October 22, 2009 issuing regulations on management and use of foreign non-governmental aid (“Decree 93”)
Circular No. 07/2010/TT-BKH of the Ministry of Planning and Investment of March 30, 2010 guiding the implementation of Decree 93
G. TAX
Law on Individual Income Tax of November 20, 2007 (as amended on July 1, 2013)
Law on Enterprise Income Tax of June 3, 2008 (as amended on January 1, 2014)
Decree No. 218/2013/ND-CP of the Government of December 26, 2013 guiding the implementation of the Law on Enterprise Income Tax
Law on Value Added Tax No. 13/2008/QH12 of June 3, 2008 (as amended on January 1, 2014)
Law on Special Consumer Tax No. 27/2008/QH12 of November 13, 2008
Decree No. 92/2013/ND-CP of the Government of August 13, 2013 guiding the Law on Enterprises Income Tax and the Law on Value Added Tax (“Decree 92”)
Circular No. 141/2013/TT-BTC of the Ministry of Finance of October 16, 2013 guiding Decree 92
Decree No. 209/2013/ND-CP of the Government of December 18, 2013 detailing and guiding implementation of a number of articles of law on value added tax
Decree No. 91/2014/ND-CP of the Government of October 1, 2014 on amendments to decrees on taxes
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