Latest Draft Decree on electronic invoicing

31 August, 2018

The 4th version of the draft decree on electronic invoicing has been submitted recently to the Prime Minister for review (after taking into account comments of the members of the Government). The Decree makes e-invoicing compulsory for a large number of taxpayers and is proposed to take effect after 45 days from the signing date. A transition period of 24 months from the effective date of the Decree will be applied.

 

Latest Tax NewsBriefs

Customs Update: Stricter checks on application of special preferential import tariffs

Recently during some post-clearance audits, there have been a number of cases of Customs rejecting submitted Certificates of Origin (“C/O”) claiming special preferential import tariffs in accordance with Free Trade Agreements between Vietnam and other countries. Customs seem to be more stringent on the verification of the validity of the C/O before such C/O is accepted to allow the importers to apply the rates committed in the FTAs.

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Richard J. Irwin
Chairman/Partner, Tax Services, PwC Vietnam
Tel: +84 28 3823 0796
Email

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