Amendment and supplement to the Law on VAT
Beside the supplement of several non-taxable goods/services, we would like to emphasize the remarkable change on cases allowable for VAT refund.
Amendment and supplement to the Law on SCT
- Taxable price
- Amendment on SCT rate applied to automobiles
Amendment and supplement to the Law on Tax Administration
- The interest rate for late tax payments has been reduced from 0.05%/day to 0.03%/day.
- The deadline for payment of Export and Import Duty is removed
Download the full guide as below.