Published on Vietnam Investment Review
Liquidation of a Vietnamese Entity – Challenging and Critical Tax Exposures
Liquidation of a Vietnamese legal entity is a lengthy and complicated process in which the final tax audit involves a lot of efforts of the dissolving entity. This article is to provide a list of key and common issues, which are frequently challenged by the tax authorities, during a tax audit upon dissolution for the enterprises’ perception and compliance in order to mitigate the risks of additional tax liabilities, penalties and interest on late tax payment.