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  1. Grant Thornton Vietnam | Audit | Tax | Advisory | Business Process Solutions
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  4. Tax
  5. 2015
  6. Risks of Corporate Income Tax, Transfer Pricing

Newsletter No.18 2015

01 Dec 2015
  • 2015
  • 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

Notable points on risks of Corporate Income Tax and Transfer Pricing for Enterprises with fiscal year ending 31 December

Risks of Corporate Income Tax (“CIT”)

Recently, many Enterprises have received notifications of outstanding tax liabilities, fines and associated penalties issued by the Division of Tax Debt Management and Enforcement of the local tax authority.

Risks of Transfer Pricing

For Enterprises with fiscal year ending on 31 December, the declaration of related party transactions (Form 03-7/TNDN) is required to be submitted together with the CIT finalisation return within 90 days after the end of the fiscal year (i.e. 31 March 2016 for fiscal year ending on 31 December

Tax Newsletter No.18 - ENG

Download PDF [654 kb]
Download PDF [654 kb]

Tax Newsletter No.18 - VIE

Download PDF [805 kb]
Download PDF [805 kb]

Tax Newsletter No.18 - KOR

Download PDF [801 kb]
Download PDF [801 kb]

Tax Newsletter No.18 - JPN

Download PDF [788 kb]
Download PDF [788 kb]
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