Category Archives: Latest Tax Newsbriefs

tax-alert-jan-2019

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 […]

tax-alert-december-2018

SOCIAL INSURANCE Decree No.143/2018/ND-CP (“Decree 143”) dated October 15th , 2018 of the Government VALUE-ADDED TAX Official letter No.12247/BTC-CST (“OL 12247”) dated October 5th , 2018 of the Ministry of Finance Official letter No.4657/TCT-DNL (“OL 4657”) dated November 23rd , 2018 of the General Department of Taxation INVOICE Official letter No.4311/TCT-CS (“OL 4311”) dated November […]

Tax alert November 2018

LABOR Decree 148/2018/ND-CP (“Decree 148”) dated October 24th, 2018 amended Decree 05/2015/ND-CP dated January 12th, 2015. Circular 17/2018/TT-BLDTBXH (“Circular 17”) dated October 17th, 2018 providing for self-inspection of compliance with the labor law performed by enterprises TAX ADMINISTRATION Circular 87/2018/TT-BTC (“Circular 87”) dated September 27th, 2018 amended Circular 215/2013/TT-BTC dated December 31st, 2013. INVOICE Official […]

Tax alert October 2018

Decree No.108/2018/ND-CP (“Decree 108”) dated 23 August 2018 of the Government on amendments to some articles of Decree No. 78/2015/ND-CP dated 14 September 2015 of the Government on enterprise registration. Decree No.121/2018/ND-CP (“Decree 121”) dated 13 September 2018 of the Government on amendments to some articles of the Government’s Decree No.49/2013/ND-CP dated 14 May 2013 […]

Tax alert September 2018

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 alert August 2018

TAX AUDIT AND TAX INSPECTION The Minister of Finance has requested to increase tax inspections and examinations in 2018. CUSTOMS 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 […]

Tax alert July 2018

CUSTOMS Circular 39/2018/TT-BTC (“Circular 39”) dated 20 April 2018 of the Ministry of Finance amending and supplementing a number of articles of the Circular 38/2015/TT-BTC dated 25 March 2015 of the Minister of Finance on customs procedures; customs inspection and supervision; export tax, import tax and tax administration applied to exported and imported goods; Circular […]

Tax alert May 2018

VALUE ADDED TAX Official Letter 536/TCT-CS (“OL 536”) dated 09 February 2018 of the General Department of Taxation guidance on value added tax (“VAT”) policy for providing services to foreign customers via websites; Official Letter 645/TCHQ-TXNK (“OL 645”) dated 31 January 2018 of the General Department of Customs guidance on value added tax (“VAT”) of […]

Tax alert June 2018

CUSTOMS Decree 59/2018/ND-CP (“Decree 59”) dated 20 April 2018 of the Government amendments and supplements to some articles of Decree 08/2015/ND-CP dated 21 January 2015 guidance on customs procedures, inspection, supervision and control procedures. VALUE ADDED TAX Official letter 1136/TCT-CS (“OL 1136”) dated 03 April 2018 of the General Department of Taxation on value added […]