Updates on Tax guidelines

In this Newsletter, Grant Thornton Vietnam would like to update
some guidance on tax policies as follows:
On 12 February 2015, the Government issued the Decree No.
12/2015/ND-CP providing the detailed guidance on implementation of
Law on amending and supplementing some article of some Decrees on
On the basic of this Decree and the requirement of management and
reform of administrative procedures, the Ministry of Finance (“MoF”)
issued the Circular No. 26/2015/TT-BTC guiding on the contents of
Value Added Tax (“VAT”), tax administration and invoices.