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Newsletter Vietnam - December 2015

Updates on Tax and Accounting

  • Official Letter No. 5236/TCT-KK by the General Department of Taxation on sanctions imposed to administrative violations for submission of financial statements without the enclosing audited reports.
  • Circular 193/2015/TT-BTC amending and supplementing Circular 219/2013/TT-BTC and Decree 209/2013/ND-CP guiding the implementation of  Value Added Tax Law providing additional cases not declaring and paying VAT
  • Circular 174/2015/TT-BTC guiding on the accounting operations of tax and other receivables for goods exported and imported following the regulations on the accounting documentation system; accounts system for goods exported and imported; accounting books; financial statements and management reports.

 Updates on Business

  • Guidance on the Decree No. 78/2015/ND-CP

English version: Newsletter - December 2015 (PDF)

Vietnamese version: Newsletter - December 2015 (PDF)

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