New Circular guiding the Tax admin law 2019 and Decree 123/2020 on invoices
PwC Legal Vietnam
11th October 2021
On 17 September 2021, the Ministry of Finance released new circular 78/2021 guiding certain provisions of the Law on Tax Administration 38/2019 and Decree 123/2020 on invoices and documents. Circular 78 will take effect from 1 July 2022 and taxpayers are encouraged to implement e invoices before this date.
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