Mazars Vietnam Spotlight Newsletter-April 2011

Topics covered:
+ Deferral of Corporate Income Tax Payments for Small and Medium Enterprises
+ Clarification on Procedures and Dossiers for Value Added Tax Refund
+ Value Added Tax Refund
+ Personal Income Tax Update
+ Terminal Handling Charges Included in the Dutiable Price
+ Invoice Guidance for Domestic Sales by Export Processing Enterprises
+ Amended Decree on Build-Operate-Transfer, Build-Transfer-Operate, and Build-Transfer Investment Projects