Update on new regulations and guidance on taxation, customs and labour
This week I would like to update some notable points relating to new tax policies as follows:
1. Highlights about Value Added Tax and Corporate Income Tax in Decree No. 146/2017/ND-CP
2. Response to queries about the current import and export duty policies
3. Tax treatment on goods imported for manufacture of exported goods but destroyed later
4. Foreign Chief of Representative Office is not exempt from work permit
5. Holiday period for Value Added Tax payment on machinery import projects from VND100 billion
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Kenneth M Atkinson
Chairman of British Business Group in Vietnam