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Newsletter Vietnam - July 2018

Tax Update

  • Value added tax ("VAT") refund on export of imported goods
  • Cancel the regulations on preferential treatment of 50% reduction of personal income tax ("PIT") on taxable incomes of persons working in economic zones.
  • Via-bank payment documents to VAT refund of exported goods.
  • PIT on income of non-resident individuals.
  • Declaring VAT for the project and business activities separately.
  • Exemption of seal of the seller on banking service invoices.
  • No tax code will be restored after being closed to status 03 by the tax office.
  • Use the tax code on the invoice as the original
  • Penalties for late payment of PIT over 5 years
  • Tax policy for capital transfer activities.
  • VAT refund and deduction for invoices declared in the wrong period.

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

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