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Vietnam – Implementation of corporate income tax, VAT pro | KPMG | GLOBAL

Vietnam – Implementation of corporate income tax, VAT pro | KPMG | GLOBAL.

October 30:  Guidance issued by Vietnam’s Ministry of Finance implements various corporate income tax, value added tax (VAT), and tax administrative provisions provided by a decree issued in early October 2014.

Circular 151/2014/TT-BTC (10 October 2014) addresses, among other items:

  • Rules for VAT for goods and services paid purchased with installment payments

Read an October 2014 report [PDF 281 KB] prepared by the KPMG member firm in Vietnam:Circular 151 – Elaborating the implementation of Decree 91

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