Tax Alert January 2019 has been updated many new regulations by local Tax authority.

Details are as follows:

  • Circular No.03/2019/TT-BCT (“Circular 03”) dated 22nd January 2019 of the Ministry of Industry and Trade regulating rules of origin of goods in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
  • Official letter No.4807/TCT-DNNVV&HKD,CN (“OL 4807”) dated 3rd December 2018 of the General Department of Taxation resolving problems of personal income tax (PIT) from 02 or more places
  • Official letter No.4829/TCT-CS (“OL 4829”) dated 4th December 2018 of the General Department of Taxation on declaration and deduction of VAT for road charged tickets
  • Official letter No.5018/TCT-KK (“OL 5018”) dated 13th December 2018 of the General Department of Taxation on payment account for export goods
  • Official letter No.5031/TCT-CS (“OL 5031”) dated 13th December 2018 of the General Department of Taxation on foreign withholding tax
  • Official letter No.81739/CT-TTHT (“OL 81739”) dated 13th December 2018 of Hanoi City Tax Department guiding export processing enterprises (EPE) providing services to domestic enterprises.

In English: Tax alert Jan 2019

In Vietnamese: Tax alert Jan 2019