On July 01, 2016, The Government issued Decree 100/2016/ND-CP (“Decree 100”) providing guidance on several articles of the Law amending and supplementing some articles of Value Added Tax Law, Tax Law, and Excise Tax Law and Tax Administration Law no. 106/2016/QH13. Asides of implementing the Law no. 106/2016/QH13 on prevailing regulations, the Decree 100 has provided further detailed instructions on:

(i) VAT of export mineral resources which detailed non-taxable cases and calculation basis for determination, and

(ii) VAT refund conditions for investment project of conditional business, and several other notable points.

Accordingly, Deloitte would like to summarize those notable instructions of the new Decree in the attached Alert for your information.

For more information, click Deloitte Vietnam_Tax Alert_ Decree 100_2016_ND-CP – EN

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