New Decree guiding the implementation of the Law on Tax Administration

 

On 22 July 2013, the Government issued Decree 83/2013/ND-CP (“Decree 83”) providing guidance for a number of articles under the Law on Tax Administration and the amended Law on Tax Administration. Decree 83 shall take effect starting from 15 September 2013 and replace Decree85/2007/ND-C P dated 25 May 2007 and Decree 106/2010/ND-CP dated 28 October 2010, which provides detailed implementation of the Law on Tax Administration.
Details of notable content in Decree 83 were updated in our Tax Alert on 31 July 2013.
Temporary guidance on the implementation of the amended Law on Tax Administration effective from 1 July 2013
 
While waiting for the issuance of formal legal regulations to the amended Law on Tax Administration, the Ministry of Finance (“MoF”) issued Official Letter 8355/BTC-TCT dated 28 June 2013 to the local tax departments in order to provide guidance on the application of certain articles coming into effect from 1 July 2013 under the amended Law.
Details of notable content in Official Letter 8355 were updated in our Tax Alert on 15 July 2013.
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