The Government has issued Decree No. 146/2017/ND-CP (“Decree 146”) amending and supplementing the current value added tax (“VAT”) and corporate income tax (“CIT”) decrees

Jan 10, 2018

Decree 146 provides guidance on VAT applicable to exported natural resources, VAT refund in relation to export activities and CIT deduction for contribution to voluntary pension funds and life insurance for employees.

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Richard J. Irwin

Partner, Tax & Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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