COMMERCIAL TRADING

  • Decree No. 81/2018/ND-CP (“Decree 81”) dated on 22 May 2018 of the Government regarding elaboration of regulations of commercial law on trade promotion

INVOICE

  • Decree No. 119/2018/NĐ-CP (“Decree 119”) dated on 12 September 2018 of the Government regarding electronic invoice for sales of goods and provision of services.

INVESTMENT INCENTIVES AND VALUE ADDED TAX

  • Circular No. 81/2018/TT-BTC (“Circular 81”) dated on 28 August 2018 of the Ministry of Finance amendment and supplement the Circular No. 83/2016/TT-BTC dated on 17 Jun 2016 guideline on the implementation of investment incentives under the Law on Investment.
  • Official letter No. 2171/TCT-CS (“OL 2171”) dated on 04 June 2018 of General Department of Taxation guidance on apply to value added tax (“VAT”) rate for the server leasing service.

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