They released a NewsBrief on 8 April to update you on Law 106/2016/QH13 which amended the laws on value added tax (“VAT”), special sales tax and tax administration (“Law 106”).
The Government has now issued Decree 100/2016/ND-CP (“Decree 100”) to provide guidance on Law 106. Decree 100 is dated 1 July 2016 and took effect on the same date. The Ministry of Finance also issued official letter (“OL”) 10315/BTC-TCT dated 25 July 2016 to provincial tax authorities providing guidance on the implementation of Decree 100.
For more information, click PwC Vietnam Newsbrief – Decree 100 guiding Law amending Laws on VAT-SST_ and tax admin_EN and PwC Vietnam Newsbrief – Decree 100 guiding Law amending Laws on VAT-SST_ and tax admin_VN.
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