of the Party and the National Assembly; building a synchronous and unified legal framework on personal income tax management; continuing to reform administrative procedures in line with the national tax system reform process for the 2011-2020 period according to Decision No. 732/QD-TTg of the Prime Minister.
LIST OF REFERENCES
1. Le Van Ai - Do Duc Minh (2005), Personal income tax in the world and application orientation in Vietnam, Finance Publishing House, Hanoi
2. Nguyen Thi An (2012), Practical implementation of personal income tax law in Quang Ngai province , Master's thesis in Law
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3. La Thi Tuyet Anh (2011), "Practice of implementing personal income tax law and directions for improvement" , Master's thesis in Law, Hanoi Law University, Hanoi
4. Ministry of Finance (2013), Official Dispatch 7527/BTC-TCT dated June 12, 2013 of the Ministry of Finance on strengthening tax inspection and examination for enterprises with signs of high tax risks, Hanoi.
5. Ministry of Finance (2013), Circular No. 166/TT-BTC of the Ministry of Finance dated November 15, 2013 detailing penalties for tax administrative violations , Hanoi.
6. Ministry of Finance (2013), Circular No. 111/2013/TT-BTC of the Ministry of Finance dated August 15, 2013 guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax , Hanoi.
7. Ministry of Finance (2013), Circular No. 156/2013/TT-BTC of the Ministry of Finance dated November 6, 2013 guiding the implementation of a number of articles of the Law on Tax Administration, the Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government , Hanoi.
8. Ministry of Finance (2014), Circular No. 119/2014/TT-BTC dated August 25, 2014 amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC; Circular No. 111/2013/TT-BTC; Circular No. 219/2013/TT-BTC; Circular No.
08/2013/TT-BTC; Circular No. 85/2011/TT-BTC; Circular No. 39/2014/TT-BTC and Circular No. 78/2014/TT-BTC to reform and simplify tax procedures , Hanoi.
9. Ministry of Finance (2015), Circular No. 92/2015/TT-BTC dated June 15, 2015 guiding the implementation of value added tax and personal income tax for resident individuals with business activities; guiding the implementation of a number of amendments and supplements to personal income tax stipulated in the Law amending and supplementing a number of articles of the Tax Laws No. 71/2014/QH13 and Decree No. 12/2015/ND-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Tax Laws and amending and supplementing a number of articles of the Tax Decrees, Hanoi.
10. Ministry of Justice, Ministry of Finance, Government Inspectorate (2010), Joint Circular No. 19/2013/TTLT-BTC_TTCP dated November 26, 2010 guiding the implementation of the State's compensation responsibility in administrative management activities , Hanoi.
11. Government (2013), Decree No. 65/2013/ND-CP of the Government dated June 27, 2013 detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles of the Law on Personal Income Tax , Hanoi.
12. Government (2013), Decree No. 83/2013/ND-CP of the Government dated July 22, 2013 detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration , Hanoi.
13. Thai Binh Provincial Tax Department, Summary report for the years 2011, 2012, 2013, 2014, 2015, Thai Binh
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18. Nguyen Thi Lan Huong (2013), “On protecting taxpayers’ rights in the Law on Tax Administration”, Journal of Law , Vol. 29, No. 1, Faculty of Law, Vietnam National University, Hanoi.
19. Nguyen Thi Lan Huong (2015), “Specific features in resolving tax disputes by complaint procedures in Vietnam”, Journal of Law , Vol. 31, No. 1, Faculty of Law, Vietnam National University, Hanoi.
20. Nguyen Thi Thanh Hoai (2013), “Strengthening tax inspection in Vietnam”, Finance Magazine , (5).
21. Pham Thi Phuong Mai (2008), Personal income tax: International experience and implementation in Vietnam , Master's thesis in political economy, National Economics University, Hanoi
22. Bui Cong Phuong (2011) , Control of personal income tax on salaries and wages at income-paying organizations implemented by the Da Nang City Tax Department, Master's thesis in Business Administration, National Economics University, Hanoi
23. National Assembly (2006) Law on Tax Administration , Hanoi.
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25. National Assembly (2010) Law on Administrative Procedures, Hanoi .
26. National Assembly (2011) Law on complaints, Hanoi .
27. National Assembly (2012) Law amending and supplementing a number of articles of the Law on Personal Income Tax (Law No. 26/2012/QH13 dated November 22, 2012 of the 13th National Assembly, 4th session), Hanoi .
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29. Le Phuong Thao (2010), Current status of personal income tax management at District 2 tax office , Graduation thesis majoring in economic law.
30. Prime Minister (2011), Decision No. 732/QD-TTg of the Prime Minister dated May 17, 2011 on approving the tax system reform strategy for the 2011-2020 period , Hanoi.
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33. Hanoi Law University (2008), Vietnamese Tax Law Textbook , People's Police Publishing House, Hanoi.
34. General Department of Customs (2012), “Strengthening tax inspection at taxpayers' headquarters” , website http://www.baohaiquan.vn, June 11, 2012.
35. General Department of Taxation (2011), Official Dispatch No. 1133/BTC-TNCN dated April 5, 2011 of the General Department of Taxation on Personal Income Tax for real estate transfer , Hanoi.
36. General Department of Taxation (2014), "Conference summarizing tax work in 2013, solutions to implement tax work tasks in 2014" , website http://www.gdt.gov.vn on January 14, 2014.
37. Do Ngoc Tu (2012), "Continuing to perfect the tax law system" , Electronic information portal of the Institute of Legislative Studies http://vnclp.gov.vn, June 9, 2012.
38. Dictionary Research Institute (2000), Vietnamese Dictionary, Da Nang Publishing House, Da Nang
39. Thanh Xuan, Mai Phuong (2013), “Struggling with tax refunds”, website http://www.thanhnien.com.vn/pages/20130923/khon-don-voi- hoanthue.aspx , September 24, 2013.
40. Website: http://en.wikipedia.org/wiki/income_tax