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New Decree: Clarification of definition about new investment project etc No. 12/2015/ND-CP etc

Global Tax Update:March 2015/Vietnam

To provide detailed guidance on the Amended Law No. 71/2014/QH13 dated 26 November 2014, the Government has issued Decree No. 12/2015/ND-CP dated 12 February 2015 to amend and supplement a number of Articles in Decrees No. 218/2013/ND-CP dated 26 December 2013 on Corporate Income Tax, No. 65/2013/ND-CP dated 27 June 2013 on Personal Income Tax, No. 209/ND-CP dated 18 December 2013 on Value Added Tax and No. 83/2013/ND-CP dated 22 July 2013 on Tax Management. (Global Tax Update:March 2015/Vietnam)

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This newsletter highlights;

(1) Corporate Income Tax (“CIT”)
(2) Personal Income Tax (“PIT”)
(3) Value Added Tax (“VAT”)
(4) Tax Management
(5) Implementation
 

>> Click for Japanese [新Decree「新規投資プロジェクト」の定義の明確化、ほか No. 12/2015/ND-CP関連]

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