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Updates

Free Trade Agreement signed with European Union
  • PwC Legal Vietnam
July 02 2019

BVI Draft Economic Substance Code Now Released
  • Grant Thornton Vietnam
June 25 2019

On 23 April 2019, a draft Economic Substance Code (the draft Code) was issued by the British Virgin Islands International Tax Authority (ITA) as a supplementary to the Act but not deemed legally binding. It details the guidance on how to meet the economic substance requirements, the legislation interpretation and the scope that ITA will carry out its functions.


Announcement of New Online Tax System
Thông báo triển khai hệ thống thuế điện tử mới
  • PwC Legal Vietnam
May 23 2019

The General Department of Taxation has announced the termination of operation of online tax declaration and online tax payment systems in 15 provinces. These two systems are replaced by a new online tax service system (eTax). The replacement took effect from 6 May 2019.


New Circular Amending Value Added Tax (“VAT”) Regulations
Thông tư mới sửa đổi quy định Thuế Giá trị gia tăng (“GTGT”)
  • PwC Legal Vietnam
May 23 2019

n April 2019, the Ministry of Finance released Circular 18/2019/TT-BTC (“Circular 18”) to repeal the contents of Circular 134/2014/TT-BTC dated 12 September 2014 (“Circular 134”) guiding the procedures for extending the deadline for VAT payment at import stage and VAT refund related to machinery and equipment imported to create fixed assets of investment projects. The new circular will take effect from 20 May 2019.


Government boosts minimum basic salary from July 2019
  • PwC Legal Vietnam
May 22 2019

The Government issued Decree 38/2019/ND-CP dated 9 May 2019 to raise the minimum basic salary by 7.2% starting 1 July 2019.


Decision No. 18/2019/QĐ-TTg On The Importation Of Used Equipment And Production Technology
Quyết định số 18/2019/QĐ-TTg quy định việc nhập khẩu máy móc, thiết bị, dây chuyền công nghệ đã qua sử dụng
  • PwC Legal Vietnam
May 21 2019

On 19 April, the Prime Minister issued Decision No. 18/2019/QD-TTg setting out rules for the importation of used machinery, equipment and technology related to production.


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