In June, the new law on tax administration 38/2019/QH14 was approved by the National Assembly. The new law will take effect from 1 July 2020, except for its provisions on invoices and e-documents, which will come into force on 1 July 2022.
A decree and circular will be issued in due course to provide more detailed guidance on the new law.
Richard J. Irwin
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 28 3823 0796