Mazars Vietnam Tax and Legal Updates June 2015

Mazars Vietnam would like to invite our valued clients to read our latest tax and legal newsletter. In this issue, we will highlight some focal points from Circular No. 96/2015/TT-BTC regarding Corporate Income Tax and issued by Vietnam’s Ministry of Finance. The following areas have been addressed:

1. Revenue recognition
2. Deductible expenses
3. Tax incentives
4. Income from overseas investment project
5. Effective date

The updates are available in English and Vietnamese. We hope that you may find these updates relevant and useful for your business. Please feel free to contact our team should you need further clarifications or assistance.