Transfer Pricing Update
PwC Legal Vietnam
29th July 2019
In June, the National Assembly approved the new Law on Tax Administration 38/2019/QH14, which contains rovisions relating to transfer pricing. The new law will mostly take effect from 1 July 2020. A decree, followed by a circular, will subsequently be issued to provide detailed guidance on the provisions of the new law. The National Assembly also issued Decree 51/2019/ND-CP. Decree 51 provides details of the penalties applicable for violation of transfer pricing-related provisions contained in the Law on Technology Transfer 2017. We take a look at these two new regulations in this article.
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PwC Legal Vietnam
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