PwC released a NewsBrief on 4 August to update you on Decree 100/2016/ND-CP on value added tax, special sales tax and tax administration.

The Ministry of Finance has now issued Circular 130/2016/TT-BTC dated 12 August to provide guidance on Decree 100 and amend various tax Circulars. Circular 130’s guidance is effective 1 July 2016, which is also the effective date of Law 106/2016/QH13 and Decree 100.

Some of the hoped-for clarifications of Decree 100 are not forthcoming in this new circular, which provides little extra in terms of guidance, especially on special sales tax. However, we set out below some highlights & comparisons of these regulations to give an overview of the current status.

For more information, click PwC Vietnam NewsBrief – Circular 130 guiding Decree 100 on VAT – SST – tax_ admin_EN and PwC Vietnam NewsBrief – Circular 130 guiding Decree 100 on VAT- SST – tax_ admin_VN


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