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Newsletter Vietnam - May 2017

Tax Update

  • Tax treatment in case of the difference between customs norms and norms of actual use
  • Guidance on using invoices applied for on-spot export
  • The time of declaring and adjusting the deductible VAT amount corresponding to the payment value without bank payment vouchers
  • VAT policy for land leasing and other services for export processing enterprises ("EPEs")
  • VAT refund for investment projects in conditional business lines
  • VAT declaration for production bases in provinces other than the head offices

Insurance Update

  • Change of insurance premium rates for the fund for occupational accidents and diseases applied from 1 June 2017

English version: Newsletter - May 2017 (PDF)
Vietnamese version: Newsletter - May 2017 (PDF)


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