In August, the Ministry of Finance (“MoF”) released Circular 48/2019/TT-BTC, providing guidance on several types of provisions. Circular 48 will take effect from 10 October and will apply for fiscal year 2019 onwards. Circular 48 replaces Circular 228/2009/TT-BTC and its amendments.
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.
Important Vietnamese legal terms can be looked up, with the corresponding term in the other language presented (Vietnamese <-> English). Very helpful resource for those professionals working in both languages
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