Vietnam: Decree 94/2023/ND-CP Guiding the 2% VAT reduction for January to June 2024.
KPMG Vietnam
10th January 2024
Regarding the implementation of the Resolution No. 110/2023/QH15 ratified by the National Assembly, on 28 December 2023, the Government issued Decree 94/2023/ND-CP (“Decree 94”) guiding the 2% VAT reduction applicable for the period from 1 January 2024 to 30 June 2024.
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