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31 August, 2022
6월 20일 정부는 세금계산서 발급에 관한 시행령 123/2020 및 VAT 감면에 관한 시행령 15/2022의 일부 조항을 개정하는 시행령 41/2022를 발표했습니다. 특히, 시행령 15/2022에 따라 8% 세율이 적용되는 재화/용역의 별도 인보이스 발급 요건을 제거했습니다.
시행령 41/2022는 2022년 6월 20일부터 발효됩니다.
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Nguyen Thanh Trung
Partner, Tax Services Leader, PwC Vietnam
Tel: +84 28 3823 0796
Nguyen Huong Giang
Partner, Tax Services, PwC Vietnam
Tel: +84 24 3946 2246