TAX AUDIT AND TAX INSPECTION
- The Minister of Finance has requested to increase tax inspections and examinations in 2018.
- Decision 1919/QD-TCHQ (“Decision 1919”) dated 28 June 2018 of the General Department of Customs regarding the process for tax exemption, reduction, tax refund, tax non-collection and handling of overpayments for imported and exported goods.
VALUE ADDED TAX AND PERSONAL INCOME TAX
- Official Letter 2351/TCT-CS (“OL 2351”) dated on 13 June 2018 of the General Department of Taxation guideline on Export Processing Enterprises (“EPEs”) performing processing service to domestic companies;
- Official letter 2465/TCT-TNCN (“OL 2465”) dated on 20 June 2018 of the General Department of Taxation on personal income tax (“PIT”) for earning income of non-residents.
- Decision 888/QD-BHXH (“Decision 888”) dated 16 July 2018 of Vietnam Social Security on amendments to the procedures for collection of social insurance (“SI”), health insurance (“HI”) and unemployment insurance (“UI”) contributions provided in the Decision No. 595/QD-BHXH (“Decision 595 “) dated 14 April 2017.
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