- Transfer Pricing Inspection by Vietnam Tax Authorities
- Risks of Corporate Income Tax, Transfer Pricing
- Enterprises should be aware about VAT refund
- Administrative violations in labour & Policies for female employees
- Transfer Pricing, Enterprise Registration
- Unemployment Insurance, Transfer Pricing, Tax and Settlement Mechanism
- Evaluation report on tax administration reform in 2014
- Settlement of complaints of tax authorities
- Vietnam – Korea Free Trade Agreement (“VKFTA”)
- Updates on Tax, Social insurance and Labour policy
- Policies released to assist software exporting enterprises
- Advanced pricing agreement (APA) in vietnam
- Tax authorities in disclosing tax inspection
- Customs procedures, Trade, Tax and Labour
- Updates on Tax guidelines
- Updates on payment and tax guidelines
- Updates on Labor and Tax guidelines
- Newsletter No.1 2015
- Assessing the impact of FATCA
Newsletter on Transfer Pricing,Enterprise Registration and notable points for Enterprises when setting up financial plan for 2016
On 1 September 2015, the General Department of Taxation (“GDT”) has issued decisions on the official establishment of Transfer Pricing Inspection Department at both the GDT and 4 provincial tax departments level, including: Ha Noi; Ho Chi Minh; Binh Duong and Dong Nai.
Grant Thornton (Vietnam) believes that this official issuance of the Decision on establishment of the Transfer Pricing Inspection Department at the GDT and 4 provincial tax departments: Ha Noi; Ho Chi Minh; Binh Duong; Dong Nai has showed the determination of Vietnam Tax Authorities in requesting the
Enterprises, especially the foreign investment Enterprises to comply with Transfer Pricing regulations in Vietnam. Accordingly, the Enterprises will need to pay attention to the
- Whether the Enterprise has fully and correctly declared the information on Transfer Pricing Form?
- Besides the Contracts, invoices and payment vouchers with related parties, whether the Enterprise has any independent documents to prove that the pricing is in compliance with Transfer Pricing regulations of Vietnam Tax authorities or not?
On 14 September 2015, the Government has issued Decree No. 78/2015/ND-CP on Enterprise Registration. This Decree shall come into effect from 1 November 2015 and replace Decree No. 43/2010/ND-CP, Decree No. 05/2013/ND-CP.
Throughout many discussions with numerous foreign investors, entrepreneurs with different investment scales and business sectors, Grant Thornton (Vietnam) understands that the Investors, and Entrepreneurs always put into their top priority of being in the compliance with the provisions of Law on Enterprises, Law on Investment and other specialized laws and take into consideration on the impact of the changing laws to business activities, investment of the Enterprises.