PWC: DECREE 209 ON VALUE ADDED TAX (VAT)

- Reverting to the old rules for VAT zero rating of exported services
- Removal of the 6-month time limit to claim creditable input VAT
- Clarification of notification requirement for free of charge goods (FOC)
- VAT deduction method
- New rules on claiming VAT refunds

Please click the link below to download the full version of Newsleter - provided by PWC.

Decree 209 on Value Added Tax (VAT)_EN
Decree 209 on Value Added Tax (VAT)_VN

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PRICEWATERHOUSECOOPERS (VIETNAM) LIMITED
4th Floor, Saigon Tower, 29 Le Duan, District 1,
Ho Chi Minh City, Viet Nam


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