Law on Tax Administration 38/2019/QH14

In the previous update, we have updated that the new Law on Tax Administration 38/2019/QH14 (Law on Tax Administration 2019) would replace the Law on Tax Administration 2006 and 2012. As the new law has taken effect since 1 July 2020, we would like to summarize several important changes as follows for businesses to note:

  • New provisions for tax registration, declaration and payment
  • Provisions for application of e-invoice
  • Enhanced regulations on related-party transactions
  • Enhanced control on e-commerce activities
  • Supplementing provisions to ensure benefits for taxpayers

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