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Newsletter Vietnam - January 2018

Tax Update

  • New Decree on Value-Added Tax (“VAT”) and Corporate Income Tax (“CIT”)
  • Transfer of goods through border-gates
  • Guidance on interest expenses of loan transactions with related parties
  • Guidance on dealing with the loss of the second copy of the invoice with wrong name and address of the buyer
  • Guidance on making a commitment on average monthly income of the dependent
  • Conversion into assessable income for Personal Income Tax (“PIT”) calculation
  • Selling price of transferred capital
  • Offsetting receivable and payable with the supplier

English version: Newsletter - January 2018 (PDF)
Vietnamese version: Newsletter - January 2018 (PDF)

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