Decree 91/2022 which amends Decree 126/2020 guiding the implementation of the Law on tax administration 2019
PwC Legal Vietnam
2nd November 2022
Decree 91/2022 took effect on the signing date, i.e. 30 October 2022. One of the notable points under Decree 91/2022 is the change of the rule for provisional corporate income tax (“CIT”) payments.
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