dated 25 August 2013 and reform tax administrative procedures, the
Government has issued Decree 91/2014/ND-CP dated 1 October 2014 (“Decree
91”) providing amendments to the following tax Decrees:
• Decree 65/2013/ND-CP dated 27 June 2013 on PIT (“Decree 65”).
• Decree 83/2013/ND-CP dated 22 July 2013 on taxation administration (“Decree 83”).
Minister Dinh Tien Dung yesterday said that applying tax measures in
Decree 91 would contribute to reducing the number of hours to be spent
by tax payers on tax compliance works by 88.36 hours/year, including
reduction of 41.36 hours for VAT and 47 hours for CIT (according to
Vietnam Government Portal).
Here include notable changes under Decree 91 compared to the previous Decrees for your information.
Please click here for Vietnamese version.