Vietnam Issues Guidance on Electronic Tax Transactions: Circular 19
Vietnam recently issued Circular 19 guiding regulations on electronic tax transactions. Vietnam Briefing highlights the Circular's key points
资讯搜索结果
关键词：Accounting
Personal Income Tax in Vietnam: Exemptions and Reductions
Vietnam Briefing highlights tax exemptions and reductions for those tax residents that are subject to personal income tax in Vietnam.
Implementing the Law on Tax Administration: Decree 126
Vietnam introduced Decree 126 on guiding the implementation on the Law on Tax Administration. The Decree takes effect on December 5, 2020
Vietnam Issues Penalties for Violations in Tax and Invoicing: Decree 125
Decree 125 details penalties for violations in tax and invoicing. Investors should understand the violations before December 5 to ensure compliance
Vietnam Approves Corporate Income Tax Reduction for 2020
Vietnam approved a 30 percent corporate income tax reduction for 2020, which will help boost cash flow for businesses affected by COVID-19.
Vietnam's Tax Administration Law to Take Effect in July 2020
Vietnam approved a new Tax Administration Law which became effective on July 1. Vietnam Briefing highlights key points that investors need to be aware of.
Tax, Accounting, and Audit in Vietnam 2020
Tax, Accounting, and Audit in Vietnam 2020, the latest publication from Dezan Shira & Associates, is out now and available for download.
Vietnam Proposes Corporate Income Tax Cut to Boost Economy
Vietnam Briefing highlights the proposed corporate income tax cut to help boost the economy from the after-effects of COVID-19.
Vietnam Increases Personal Income Tax Deduction for 2020
Vietnam's National Assembly approved the increase in personal income tax deductions for individuals and dependents for 2020.
COVID-19: How to Implement Decree 41 on Deferring Tax Payments
Vietnam Briefing highlights Decree 41 and procedures on how to implement the extension on tax and land rental fee payments for those affected by COVID-19.
Vietnam Issues Incentives to Counter Impact of COVID-19 Impact
Vietnam has issued incentives for businesses affected by COVID-19. Some of these include tax breaks and interest rate cuts.
Representative Office Dissolution Part 3: Documenting Expenses
In the final part of this three-part series, Vietnam Briefing examines how to deal with expenses related to the parent company, RO, and foreign suppliers.
Representative Office Dissolution Part 2: Tax Documentation
In part two of this three-part series, Vietnam Briefing recommends a list of tax documents for representative offices in preparation for an audit.
Representative Office Dissolution Part 1: Tax Compliance Challenges
Vietnam Briefing highlights the tax compliance procedures when closing down a representative office in this two-part series.
Accounting for Provisions in Vietnam (Circular 48/2019)
On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (Circular 48)providing guidance on the accounting and tax treatment of provisions for devaluation of inventories, losses on investments, doubtful debts and warranties for products, s
6 Key Accounting, Tax and Compliance Challenges
The accounting, tax and compliance function in Vietnam is one which presents significant challenges in Vietnam, and more so to foreign invested businesses. Six specific challenges that investors face in respect of these are detailed below, looking at the
Increased Penalties for Accounting Administration Infringements
On 12 March 2018, the Vietnam Government issued Decree 41/2018/ND-CP concerning penalties for Accounting Administration Infringements. The new Decree is effective from 1 May 2018, and replaces Decree 105/2013/ND-CP.
The challenge in managing accounting for your Vietnam subsidiary from abroad
Corporate groups setting up their Vietnam operations often (incorrectly) assume that they can centralise all their accounting and finance function for their Vietnamese entity into the headquarters finance function. Whilst there are some opportunities, cau
