TAX UPDATES - JUNE 2015

EY Vietnam

Tuesday, 30 Jun 2015

In this Issue

Decision No.19/2015/QD-TTg (Decision 19) dated 15 June 2015 on criteria to define hi-tech enterprises.

Official Letter No.3159/CT-TTHT dated 15 April 2015 (OL 3159) on Foreign Contractor Tax (FCT) to transfer of trademark use rights.

Official Letter No.1851/TCT-CS dated 15 May 2015 (OL 1851) on opinion of General Tax Department (GTD) for some amendment of VAT articles under Tax Law No.71.

Official Letter No.4648/TCHQ-TXNK dated 22 May 2015 (OL 4648) on exporting of finished goods made from imported materials.

Official Letter No.2030/TCT-CS dated 26 May 2015 (OL 2030) on supporting documents of tuition fees paid for children of expatriate assignees working in Vietnam.

Official Letter No.2093/TCT-KK dated 28 May 2015 (OL 2093) on VAT to notification of bank account to local tax authorities.

For details, please see attached file.