Over the next three years, Asia Pacific CEOs expect their businesses will become more global and more automated. See more perspectives from PwC's APEC CEO Survey 2017.
A reference guide for entering the Viet Nam 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.
According to Circular 156/2013 guiding tax administration, a copy of the financial statements must be submitted together with the final Corporate income tax (“CIT”) return.
On 24 November, the National Assembly approved Resolution No. 54/2017/QH14 (“Resolution 54”) setting out pilot policies for HCMC, aiming to foster increased growth of the city. Resolution 54 takes effect from 15 January 2018 and its progress will be reviewed in 2020.
The proposed changes primarily focus on simplifying tax administration and increasing tax inspections. Some changes are also proposed to achieve consistency with changes in other regulations.
On 26 October, the Ministry of Finance issued Official letter 14475/BTC-TCHQ re. the tax treatment of scrap, raw materials, and other supplies for toll manufacturing contracts.
Decree 07/2016/ND-CP dated 25 January 2016 (“Decree 07”) requires an RO to submit an annual operation report on its activities to the local Department of Industry and Trade.
The new Law on Technology Transfer dated 19 June 2017 replaces the Law on Technology Transfer 2006.
This note summarises the key changes set out in the new Decree No. 102/2017/ND-CP (“Decree 102”) issued on 1 September 2017, which will become effective on 15 October 2017 (replacing Decree No. 83/2010/ND-CP).
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.
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