New Circular : Clarification of guidance about calculation method of creditable VAT ratio etc, Circular No. 26/2015/TT-BTC,Circular No. 39/2014/TT-BTC

Global Tax Update:April 2015/Vietnam

To provide detailed guidance, and amending and supplementing a number of articles on VAT, Tax administration, and invoices for goods and services, on 27 February 2015, the Ministry of Finance issued Circular No. 26/2015/TT-BTC, providing guidance on VAT, Tax administration under Decree No. 12/2015/ND-CP dated 12 February, 2015 of the Government providing details on the implementation of the Amended Law on Tax Laws, and supplementing Circular 39/2014/TT-BTC dated 31 March 2014 from the Ministry of Finance on invoice for goods and services. (Global Tax Update:April 2015/Vietnam)

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We would like to update a number of important changes in Circular 26 as follows:

(1) Value Added Tax (“VAT”)
(2) Tax administration
(3) Regulations on invoice for goods and services
(4) Effective date

>> Click for Japanese [新Circular「仕入VAT控除率の算定に関するガイダンス」の明確化、ほか Circular No. 26/2015/TT-BTC、Circular No. 39/2014/TT-BTC関連]

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