Mazars in Vietnam Newsletter - Issue August 2020
We would like to bring you tax and legal updates for August 2020 with the following highlights influencing the corporate operations and payroll activities:
On 8 August 2019, the Ministry of Finance issued Circular 48/2019/TT-BTC (“Circular 48”) replacing Circular 228/2009/TT-BTC (“Circular 228”), guiding the recognition and settlement of provisions. This Circular takes effect from 10 October 2019, applies for the financial year 2019 and has some notable points as follows:
We do trust the above points are notable and sufficient, but should you have any question or need a deeper discussion on this issue, please do not hesitate to contact us.
Download full issue in English and Vietnamese below
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