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A reference guide for entering the Vietnam market
The information in this booklet is based on current taxation regulations and practice including certain legislative proposals as at 1 March 2017.
Christopher Marjoram, Tax Partner at PwC Vietnam, takes a look at the new restrictions on interest deductibility introduced in Decree No 20/2017/ND-CP.
A draft decree replacing Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on invoicing has been released for public comment.
The Ministry of Finance recently issued Decision 1381/QD-BTC to introduce a new type of inspection of FIEs.
The Ministry of Finance recently held a press conference to discuss a draft new tax law amending the current laws on VAT, Special Sales Tax, Corporate Income Tax, Personal Income Tax and Natural Resources Tax. We summarise below some of the key proposals.
On 3 July, the General Department of Taxation issued official letter No. 2935/TCT-CS guiding the foreign exchange rates to be used for FCT purposes and on value added tax (“VAT”) invoices.
Vietnam’s New Pharma Decree opens the door for foreign-invested pharmaceutical companies to actually exercise their long-time awaited import rights. This note sets out the key changes.
A new draft decree guiding the Law on Pharmacy would have far-reaching implications for the structuring and operations of pharmaceutical companies in Vietnam.
According to Decree 07/2016/ND-CP dated 25 January 2016, representative offices (“ROs”) of foreign companies in Vietnam are required to submit an annual operations report on their activities (“Report”).
Vietnam lawmakers have passed Law No. 03/2016/QH14 amending the list of conditional business lines in Annex 4 of the Law on Investment. The changes will become effective on 1 January 2017.
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