In this newsletter, Grant Thornton Vietnam would like to update the latest regulations and important tax policies as follows:

  1. Circular 95/2018/TT-BTC repealing a number of import and export duty regulations
  2. Guidance on registration of technology transfer agreement
  3. Issuance of adjustment invoice of revenue reduction is allowed for discontinued service
  4. Procedures of renting warehouse outside of Export Processing Enterprises (“EPEs”) for the purpose of storing machinery
  5. Severance allowance in excess of levels stated in the regulations will be subject to Personal Income Tax (“PIT”)
  6. Management fees paid to the parent company is considered non-deductible expenses
  7. Is cash payment in transaction of share purchase from individuals acceptable?

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To get your own copy in Korean, please click here.

We hope you will find the updates helpful and please do not hesitate to contact us on any queries you might have on the updates as well as our services. We will happy to help.


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