(1) Decision No. 2279/QD-BKHCN dated 29 August 2014 of the Ministry of Science and Technology on the abolishment of Circular No. 20/2014/TT-BKHCN dated 15 July 2014
of the Minister of Science and Technology, regulating the importation of used machineries, equipment, technological assembly lines.
(2) Circular No. 119/2014/TT-BTC dated 25 August 2014 of the Ministry of Finance (“MoF”) for the reform of tax administration procedures.
(3) Circular 103/2014/TT-BTC dated 6 August 2014 of the MoF, guiding the implementation of foreign contractor tax (withholding tax) in Vietnam.
(4) Official Letter No. 3311/TCT-CS dated 15 August 2014 of the General Department of Taxation (“GDT”) providing guidance on the determination of income increased due to investment expansion during the period from 2009 to 2013, which is not subject to CIT incentives.
(5) Official letter No. 3144/TCT-CS dated 11 August 2014 of the GDT, providing guidance on the tax treatment for loss carry forward.
Tax Newsletter No.3 - ENG
Tax Newsletter No.3 - VIE
Tax Newsletter No.3 - JPN