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The Ministry of Finance recently issued Circular No. 40/2021/TT_BTC guiding value-added tax (“VAT”), personal income tax (“PIT”) and tax administration for household and individual businesses (“Circular 40”), which brings a number of new points
DECREE 132| TAX ADMINISTRATION FOR ENTERPRISES ENGAGING IN RELATED-PARTY TRANSACTIONS On 5 November 2020, the Government issued Decree No. 132/2020/ND-CP on tax administration for enterprises engaging in related-party transactions
Transfer pricing and transfer pricing control have currently become “hot” issues in Vietnam. Vietnam still remains t
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