On 2 October, the Ministry of Finance issued Circular 152/2015/TTBTC providing guidance on Natural Resource Tax, which replaces Circular 105/2010/TT-BTC dated 23 July 2010. Circular 152 comes into effect 20 November 2015.
Richard J. Irwin
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 28 3823 0796