Changes in relation to administrative penalties

08 June, 2016

In late May, the Government issued two new decrees:

  • Decree 45/2016 amending Decree 127/2013/ND-CP on penalties relating to Customs matters; and
  • Decree 49/2016/ND-CP amending Decree 109/2013/ND-CP on penalties relating to invoicing matters.

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Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

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