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March 2022
1月12日のニュースブリーフ（日本語版リンク）にて、社会経済開発および復興計画を支援 するための財政および金融政策に関する国会決議に基づき2022年に適用される2%の VAT引き下げについてお伝えしましたが、その後政府は1月28日に政令15/2022号を発表 し、2%のVAT引き下げが2022年2月1日から適用されるとのガイダンスを示しました。
また、COVID-19防止のための支援費用の損金算入に関するガイダンスも含まれています。
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Nguyen Thanh Trung
Partner, Tax and Legal Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax Services, PwC Vietnam
Tel: +84 24 3946 2246
