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Decree No. 100/2016/ND-CP provides guidance on several articles of the Law amending and supplementing some articles of Value Added Tax Law, Tax Law, and Excise Tax Law and Tax Administration Law No. 106/2016/QH13

Global Tax Update:September 2016/Vietnam

Decree No. 100/2016/ND-CP supplements the changes of Law No. 106/2016/QH13 on prevailing decrees guiding the Law on Value Added Tax , Excise Tax, and Tax Administration. (Global Tax Update: September 2016/Vietnam)

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Decree No. 100/2016/ND-CP (Decree 100) supplements the changes of Law No. 106/2016/QH13 (Law 106) on prevailing decrees guiding the Law on Value Added Tax (VAT), Excise Tax, and Tax Administration. Apart from updates on the new provisions of Law 106, Decree 100 also provides detailed instructions on several notable items as follows:

(1) Guidelines on the case of mineral resource exports that are not subject to Value Added Tax
(2) Guidelines on VAT refund regarding investment projects of enterprises operating in conditional businesses
(3) Other updates

 

>> Click for Japanese [Decree No.100/2016/ND-CPの発表:付加価値税法、特別消費税法および税務行政法を補足改正するLaw No.106/2016/QH13の一部規定に関するガイダンス]

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