GRÃœNKORN & PARTNER LAW - NEW VIETNAMESE REGULATIONS ON PERSONAL INCOME TAX
[22-04-2015] The latest regulations on Personal Income Tax include new exemptions and flat rates applied on Business Income and Irregular Incomes. For more information, please refer to our updated Brochure on Personal Income Tax. Furthermore, our Brochures on Corporate Income Tax and Value Added Tax have been updated. Now these publications are available:
PWC: NEW CIRCULAR GUIDING CUSTOMS VALUATION
[22-04-2015] In addition, Circular 39 also sets out specific guidance for valuation of imported goods in special cases, which involve temporary and official import prices and change of registered purpose of use of duty-exempt imported goods, and where the buyer and the seller are related parties.
DELOITTE: UPDATE ON NEW CIRCULAR 38
[08-04-2015] The Alert update on Circular No. 38/2015/TT-BTC, dated 25 March 2015 by the Ministry of Finance. This Circular is in effect from 1 April 2015.
PWC: VIETNAM POCKET TAX BOOK 2015
[06-04-2015] The information in this booklet is based on current taxation regulations and practice including certain legislative proposals as at 1 April 2015. This booklet is intended as a general guide. Where specific transactions are being contemplated, definitive advice should be sought.
NEW POLICIES TAKE EFFECT SINCE APRIL
[01-04-2015] New Decrees on increasing wage for low-income officials, autonomy mechanism for non-business public units, conditions to select projects in form of Public-Private Partnerships (PPP) and projects subject to environmental impact assessment will come into effect since April 2015.
PWC: CIRCULAR GUIDING CUSTOMS ANALYSIS AND CLASSIFICATION
[26-03-2015] On 30 January 2015, the Ministry of Finance (MoF) issued Circular 14/2015/TT-BTC (Circular 14) guiding the customs analysis and classification of imported and exported goods for examination of food safety, hygiene and quality with some key points as follows:
GRÃœNKORN & PARTNER LAW - THE NEW FOREIGN CONTRACTOR WITHHOLDING TAX
[16-03-2015] • Foreign Contractor Withholding Tax, 25 pages, March 2015
• Corporate Income Tax, 41 pages, November 2014
• Value Added Tax, 25 pages, May 2014
• Personal Income Tax, 31 pages, November 2014
PWC: CIRCULAR 26 GUIDING VARIOUS TAX CHANGES
[13-03-2015] TheMinistry of Financeissued Circular 26/2015/TT-BTCon 27 February 2015 (“Ci rcular 26”) providing guidance on the valueadded tax and tax administration changes as promulgated under Decree 12/2015/ND- CP (please refer to ourNews Brief dated 27 February 2015) and amending, supplementing some provisions under Circular 39/2014/TT-BTCon invoicing. A separate Ci rcular will be issuedto provide guidance on corporateincome tax.
