Ban tin thue thang 2 Tieng Anh view · The Decree took eﬀect from 20 March 2019. Applications for...

February 2019

Tax Newsletter

For reference only, not to be distributed, or sold

NEW REGULATIONS

Decree No. 13/2019/ND-CP on science and technology enterprisesDecree No. 14/2019/ND-CP elaborating and providing guidance on measures to implement certain Articles ofLaw on Special Sales TaxUpdated List of goods and products that are subject to quality control checks by the Ministry of Labor, Invalids& Social AffairsChanges to the inspection plan for scrap imported as raw materials for production

Corporate Income Tax (“CIT”)Book entry for the expenses paid to foreign employees who have not been granted working permitThe time when CIT incentives start applyingShifting production structure, not allow for book entry of the value of raw materials in forced disposalsDepreciated cost for mortgage fixed assetsPersonal Income Tax (“PIT”)The taxpayer under progressive tax rate treatment is not allow to apply for a low-income commitmentVoluntary social insurance contribution is deductible for PIT calculationValue Added Tax (“VAT”)Investment project with the investment period less than 01 year shall be VAT refundedVAT rate for upgrading activities for exported goodsDetermination of deducted land prices when calculating VAT in the form of land usageForwarded goods are VAT exemptedUnprocessed agricultural products are exempted from output VAT declaration, at the same time, credited forinput VATForeign Contractor Withholding Tax (“FCWT”)Winning a competition in Vietnam shall be borne FCWTSpecial Sales Tax ("SST")Applying SST rate on adjustment invoicesCustoms"Working days" when determining C/O, being issued late, based on the regulations of the issuing countryC/O must be submitted when imported goods are subject to anti-dumping tariffInstruction on the preparation of finalization reports according to Form No. 15/BCQT-NLVT/GSQLGuidance on some issues of C/O form EDO and CIC fees are not subject to import dutiesInvoice dates on C/O are not required before the date of bill of ladingContinuance on import of used machinery in 2019Guidance on conditions and procedures for importing waste materialsExported products sold to bonded warehouses are import duty exemptedOther guidanceMinute to collect issued invoices must clearly show reason of contract liquidationIssuance of VAT invoices with lots of tax ratesFee classification in loan contractsTax amounts overpaid in other provinces shall be refunded at the headquarter

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GUIDING DOCUMENTATIONS

On 01 February 2019, theGovernment issued Decree No. 13/2019/ND-CP advising on:

Specifically, S&T enterprises have to demonstrate that their inventions or results are recognized by a competent agency; and income generated from the development or sale of products derived from S&T equate to at least 30% of the total turnover (excluding the newly established enterprises with less than five years).

The exception is for special cases regulated at Item 2, Article 5, where applications have to be made to, and considered by, the Ministry of S&T.

A Certificate of S&T enterprise is also considered as S&T Registration Certificate, which acts as a basis for tax incentives and other support policies on investment.

The S&T enterprises which meet those requirements of Decree No. 13/2019/ND-CP will be exempted from CIT for four years; and get a reduction of 50% for the following nine years. In addition, they are entitled to an exemption orreduction in their land and water surface lease fees, credit incentives…

The Decree took effect from 20 March 2019.

Applications for a Certificate of S&T enterprise, are to be filed and processed at Department of S&T where the legal seat of theenterprise is located.

Decree No. 13/2019/ND-CP on science and technology ("S&T") enterprises

NEW REGULATIONS

the qualifying conditions for enterprises to be S&Tenterprise and thereby enjoy preferential Corporate Income Tax ("CIT") treatment and other incentives; and

the authorities who can grant a Certificate of S&T enterprise.

For reference only, not to be distributed, or sold © 2019 Deloitte Vietnam Tax Advisory Co., Ltd.3

On 01 February 2019, theGovernment issued Decree No. 14/2019/ND-CP amending and supplementing certain clauses of Decree No. 108/2015/ND-CP dated 28 October 2015 relating to SST.Specifically:

On 06 December 2018, the MOLISA issued Circular No. 22/2018/TT-BLDTBXH providing an updated list of goods and products that are subject to safety inspection - effective from 01 February 2019.

Accordingly, in comparison with the previous list under CircularNo. 03/2010/TT-BLDTBXH:

The Decree came into force from 20 March 2019.

Decree No. 14/2019/NĐ-CP elaborating and providing guidance on measures to implement certain articles of Law on Special Sales Tax ("SST")

Updated List of goods and products that are subject to quality control checks by the Ministry of Labor, Invalids & Social Affairs ("MOLISA")

Exemption from SST for aircraft used for the following purposes: spraying pesticide, firefighting, filming, shooting photos, measuring maps (Clause 1, Article 1).

The procedure of SCT refund for temporarily-imported and re-exported goods; goods being raw materials for production and processing of exported goods shall comply with the provisions on import tax refund in Article 34 and Article 36 of Decree No. 134/2016/ND-CP dated 01 September 2016 (Clause 2, Article 1).

SCT paid in accordance with Customs Authorities’ taxdecision shall be deductible

Certain equipment in the new list are excluded from the scope of safety inspection such as: industrial-specific boilers;

decision shall be deductible from SST declaration , except for the cases under punishment due to tax evasion and fraud (Clause 3, Article 1).

SST declaration will be included: Tax declaration Form 01/TTDB and Table of SST determination for deduction (if applicable) Form 01-1/TTDB issued with this Decree.

4© 2019 Deloitte Vietnam Tax Advisory Co., Ltd. For reference only, not to be distributed, or sold

The regulations on quality control for goods and products may cause the unsafety conditions under the governance of the MOLISA, please refer to CircularNo. 22/2018/TT-BLDTBXH with effect of 20 February 2019.

On 03 February 2019, theGovernment issued Resolution No. 09/NQ-CP on changes to the inspection method for scrap imported as raw materials for production. Specifically:

Changes to the inspection plan for scrap imported as raw materials for production

liquefied petroleum gascylinders; steam pipeline; industrial-specific tanks, containers, tubs; water boiler, shaft...

The new list manages goods in accordance with the HS code, the applicable standard and method of import management.

The Ministry of Natural Resources and Environment, Department of Natural Resources and Environment of provinces, and cities under the Central Government’sgovernance, will continue to determine and grant aCertificate of Environmental Safety for imported scraps as raw materials to produce intermediate goods for firms or individuals who directly use them such as: metal ingot, plastic pellets, commercial recycled plastic products – provided they meet the requirement of environmental protection as prescribed by the laws.

Plastic scrap, is permitted to import to produce intermediate goods only until end of 31 December 2024, and

Enterprises are allowed to choose a location for the inspection of imported scraps, and to process customsprocedures, at either the border-gate or Customs Authorities where their factory uses the imported scraps by the Government.

Department of Natural Resources and Environment shall not directly inspect or verify the quality of imported scraps.


GUIDING DOCUMENTATIONS

Corporate Income Tax

Book entry for the expenses paid to foreign employees who have not been granted working permit

The time when CIT incentives start applying

On 24 January 2019, HanoiDepartment of Taxation issued Official Letter No. 4102/CT-TTHT answering a question regarding the first year to apply CIT incentives.

As guided, where an enterprise has been in the initial period ofinvestment, has yet to run business operations, has not generated any revenue derived from business activities under tax incentive policies, but has income derived from interest of deposit or loan, then this kind of income must be declared for CIT purpose asstipulated, not entitled to CITincentives and preferential period (including the period of CITincentives and the period of CIT exemption or reduction).

On 18 January 2019, HanoiDepartment of Taxation issued Official Letter No. 2961/CT-TTHT guiding on the tax policy for losses arising from production restructuring.

On 15 February 2019, the General Department of Taxation issued Official Letter No. 6351/CT-TTHT regarding expenses which were paid for foreign employees who have not yet been granted a work permit (“WP”).

Accordingly, when an enterprise employs foreign employees to perform work in Vietnam but they have not yet been granted a WP as stipulated by Labor Code, any expenses paid for the foreign employees would not be considered as deductible for CIT calculation purpose and also not entitled to input VAT deduction.

Shifting production structure, not allow for book entry of the value of raw materials in forced disposals


Accordingly, where due to production restructuring, unused materials need to be destroyed, this would not meet the test of force majeure, and accordingly the value of materials destroyed cannot be deducted for CIT calculation purpose.

Where, provision for devaluation of raw materials and semi-finished products, has been made inaccordance with accounting standards, upon destruction, such raw materials and finished products should be treated per Clause 4, Article 4 of Circular No. 228/2009/TT-BTC.

However, the condition to make provision was not satisfied, then their treatment under Clause 4, Article 4 of Circular No. 228/2009/TT-BTC does not apply.

On 01 February 2019, Hanoi Department of Taxation issued Official Letter No. 6076/CT-TTHT guiding on the depreciation of a private enterprise’s fixed assets.

Accordingly, where a privateenterprise’s real estate was mortgaged to the bank as capital assets (in accordance with the provisions of the laws), the enterprise has still retained the mortgage property ownership, and the capital assets are booked in the enterprise’s accounts, then its depreciation is eligible for reasonable expenses (if it fully meet the conditions in Article 4 of Circular No. 96/2015/TT-BTC).

Depreciated cost for mortgage fixed assets


Personal Income Tax (“PIT”)

Voluntary social insurance contribution is deductible for PIT calculation

On 17 January 2019, HanoiDepartment of Taxation issued Official Letter No. 2559/CT-TTHT guiding on deductions for PITcalculation purpose.

Accordingly, in the event when an individual taxpayer has contributed a voluntary social insurance(pursuant to the provisions of Law on Social Insurance) that would be deductible for PIT calculation purpose as stipulated in Clause 2, Article 9 of CircularNo. 111/2013/TT-BTC.

On 01 February 2019, Hanoi Department of Taxation issued Official Letter No. 6009/CT-TTHT guiding on PIT policy.

Pursuant to the regulations in Item I, Clause 1, Article 25 of CircularNo. 111/2013/TT-BTC, when anenterprise pays salary from VND 02 million and above, for an employee who entered a Labor Contract for less than three months, theenterprise must withhold 10% PIT.

Where the employee has only one source of income under tax rate of 10% and the estimated total annual income would not be reachable to the range of taxable income, that employee is allowed to enter the low-income commitment as Form 02/CK-TNCN in order for temporary tax exemption for each payment.

In cases where the employee has another source of income under progressive tax rate treatment from other enterprise, it is not allowed to enter the low-income commitment.

The taxpayer underprogressive tax rate treatment is not allow to apply for a low-income commitment


Value Added Tax (“VAT”)

On 13 February 2019, the General Department of Taxation has promulgated Official Letter No. 475/TCT-CS on guiding on VAT for investment project whose investment period is less than 01 year.

Accordingly, the new business establishment from a registered investment project shall be refunded if the accumulated VAT derived from goods and services used for investment is VND 300 million or more (even if the investment period is less than 01 year).

On 19 February 2019, the General Department of Taxation has issued Official Letter No. 6656/CT-TTHT guiding on VAT treatment where an enterprise has performed upgrading activities on exported goods.

Specifically, where an enterprise has exported product A, model X, and under the agreement with foreign partners, the enterprise subsequently imports the product

in order to upgrade to the product A, model Y, and re-exports theproduct A, model Y to overseas, then this activity is subject to 0%VAT - provided the conditions prescribed in Point 2, Article 9 of Circular No. 219/2013/TT-BTC are met.

If the conditions prescribed in Point 2, Article 9 of CircularNo. 219/2013/TT-BTC are not met, then this activity will be subject to 10% VAT.

On 12 February 2019, Hanoi Tax Department issued Official Letter No. 6114/CT-TTHT in guidance to determine land prices which are deducted when calculating VAT for transfer of real estate.

Accordingly, determination of land value that is VAT deductible from transferring real estate depends on the project’s form of land use. If the project using land assigned by the Government, the deducted land price will includes the land use charge and the cost of compensation, ground clearance as prescribed by law. If the project using land being leased by the State, the deducted land price will be land rental fee and the cost of compensation, ground clearance as prescribed by law.

Investment project with the investment period less than 01 year shall be VAT refunded

Determination of deducted land prices when calculating VAT in the form of land usage

VAT rate for upgrading activities for exported goods


Forwarded goods are VAT exempted

Unprocessed agricultural products are exempted from output VAT declaration, at the same time, credited for input VAT

On 01 February 2018, Hanoi Tax Department issued Official Letter No. 6069/CT-TTHT guiding on VAT for forwarded goods business activities.

Specifically, the Official Letter addressed the case where anenterprise in Vietnam purchases goods from foreign suppliers, sells and delivers those goods to other partners overseas, and does not import the goods into Vietnam.

Such a business activity is regarded as forwarded goods business activity, and no customs declaration is required, therefore, the transaction is not subject to VAT.

On 29 January 2018, the General Department of Taxation issued Official Letter No. 337/TCT-CS on VAT for unprocessed agricultural products.

Accordingly, when the enterprise sells agricultural products, which have not been processed into other products or have only beenpreliminarily treated, to enterprises and cooperative enterprises for commercial business, shall be exempted from declaration, and calculation and payment of output VAT. Input VAT used for such sales of goods, service will be declared and VAT creditable.


Foreign ContractorWithholding Tax (“FCWT”)

Special Sales Tax (“SST”)

Winning a competition in Vietnam shall be borne FCWT

Applying SST rate onadjustment invoices

On 10 January 2019, the General Department of Taxation issued Official Letter No. 135/TCT-CS on FCWT for winning the startupcompetition held in Vietnam.

Accordingly, when the award-winning team is a foreign enterprise, the award is determined as other income of foreign enterprise and subject to CIT with 2% rate on the income derived from the award.

In case the award-winning team is individual, the income from the individual's award is subject to the PIT.

In case the taxpayer is a citizen of the countries signed the Double Taxation Avoidance Agreement with Vietnam and other countries, territories, having taxable income subject to tax exemption, tax reduction, the Tax Department instructs taxpayer to carry out procedures for exemption, reduction request of CIT in accordance with the Agreements.

On 25 January 2019, the General Department of Taxation promulgated Official Letter No. 292/TCT-KK giving instruction on declaration and adjustment of SST.

Accordingly, if the enterprise discounts for agents based on actual sales volume of previous year, an adjustment invoice to reduce sales revenue shall be made together with list of adjustment invoices and declare SST at tax rate applied in previous year. Inwhichever period the adjustment is made, it shall be declared in the same period.


C/O must be submitted when imported goods are subject to anti-dumping tariff"Working days" when

determining Certificates of Origin ("C/O"), being issued late, based on the regulations of the issuing country

On 25 January 2019, the Trade Remedies Authority – under the Ministry of Industry and Trade - issued Official Letter No. 779/PVTM-P1 prescribing the application of anti-dumping duty on galvanized steel products.

Specifically, under the provisions of Article 26, Decree No. 31/2018/ND-CP, where goods are subject to anti-dumping tariff issued in Vietnam, the C/O must be submitted to the Customs Authorities at the time of customs declaration.

Concurrently, in DecisionNo. 3584/QD-BCT dated 01 September 2019 of the Ministry of Industry and Trade on the application of temporary anti-dumping measures, companies are required to submit C/O to determine the origin of goods, Mill-test certificate to identify the manufacturers and commercial contracts to determine the exporters to receive the corresponding interim anti-sales tax at the Notice attached to Decision No. 3584/QD-BCT.

On 14 January 2019, the General Department of Customs issued Official Letter No. 332 / TCHQ-GSQL on determination of the working day in C/O provisions after the time of export in implementation of ASEAN - Korea Free Trade Agreement and Vietnam - Korea Free Trade Agreement.

Specifically, according to theprovisions in Appendix IV, Point 4, Article 1 of Circular No. 40/2015 / TT-BCT dated 18 November 2015 and Article 7 of Appendix V of CircularNo. 20/2014/TT-BCT, in the exception where C/O is not issued before or at the time of shipment or after a short time but not exceeding 03 "working days" from the date of delivery due to unintentional mistakes or reasonable excuses; C/O can be issued later but not more than one year from the date of delivery and must bear the words "Issued Retroactively". The “working days” is determined in accordance with the regulations of the issuing country (Korea).

Customs


On 22 January 2019, the General Department of Customs issued Official Letter No. 223/GSQL-GQ2 guiding on the preparation of the finalization reports according to the form issued together with Circular No. 39/2018/TT-BTC:

Specifically, companies are responsible for submitting finalization reports on the usage of imported raw materials and supplies to the Customs Departments and at column 9 of FormNo. 15/BCQT-NVL/GSQL, presenting the quantity of imported materials and supplies issued for export processing, manufacturing, including:

Concurrently, enterprises shall prepare the finalization reports on the usage of imported raw materials, supplies and export goods in the form of input – output - balance of raw materials and finished products warehouses in accordance with each code of raw materials, supplies, and product being tracked in production management and as declared on customsdeclarations when importing raw materials, supplies, and exporting products.

On 15 and 24 January 2019, the General Department of Customs issued Official LetterNo. 145/GSQL-GQ4 and Official Letter No. 262/GSQL-GQ4, guiding on a number of C/O concerns over Form E, specifically:Quantity of raw materials and

supplies issued to constitute exported products;

Quantity of raw materials and supplies issued for production will be or have not beenconstituted exported semi-finished and finished goods; and

Quantity of raw materials and supplies issued for re-processing.

For the differences on the departure date written in C/O and the date in bill of lading: According to the provisions in Appendix 3 of CircularNo. 36/2010/TT-BCT, information of the departure date on box 3 is only the anticipated information (as far as known). Therefore, this difference does not affect the validity of the C/O.

Instruction on the preparation of finalization reports according to Form No. 15/BCQT-NLVT/GSQL

Guidance on some issues of C/O form E


General Department of Customs requests the provincial and municipal Customs Departments to giveguidance to companies indetermination and declaration of customs values for imported goods as follows:

DO and CIC fees are notsubject to import duties

On 01 February 2019, the General Department of Customs issued Official Letter No. 797/TCHQ-TXNK regarding the customs duty treatment of certain shipping charges.

Specifically, in order to ensure consistent treatment of certain shipping charges (i.e. DO, CICs, container cleaning fees,etc. – referred as local charges), the

For the differences between weights stated in C/O and actual weights of goods: if the actual weight of imported goods exceeds the weight stated in the C/O of goods, the Customs only accepts the weights recorded on the C/O to benefit from preferentialtreatment.

For the differences between HS code on C/O and on customs import declarations: where there are differences in HS codes stated on C/O with those stated on the import declaration return, but do not change the origin status of the goods and the goods actually imported align with the description of the goods on the C/O, then the C/O can be accepted.

If companies have to pay such charges and these charges have not yet been included in the total amount actually paid by the companies to suppliers, then the companies do not have to add such charges to the customs value.

In case these charges have been included in the total amounts actually paid to the suppliers, but the companies have legitimate documents to determine exact amounts of the charges, these shall be deducted from the transactional value of the goods.

In case these charges are included in the total amount actually paid to the suppliers and the companies do not have legitimate documents todetermine the exact amounts of the fees, then this amount shall not be deducted from the customs value.


On 15 January 2019, the General Department of Customs issued Official Letter No. 139/GSQL-GQ4 providing guidelines on information of invoice dates on C/O.

Specifically, in the current legal documents issued by the Ministry of Industry and Trade and the Ministry of Finance to implement Free Trade Agreements that Vietnam has signed, there is no regulation stating that invoice dates on C/O must be before the date of bill of lading, the date of loading.

On 15 January 2019, the General Department of Customs issued Official Letter No. 367/TCHQ-GSQL guiding the time limit forimplementing regulations on import of used machinery, equipment and technological lines.

According to Point 8 of Resolution No. 162/NQ-CP on the Government meeting with localities and the Government's regular meetings in December 2018, the Government

agreed to continue applying the provisions of Clause 6, Article 72 of Decree No. 69/2018/ND-CP on the import of used machinery,equipment and technological lines until the Prime Minister's decision shall take effect.

On that basis, the General Department of Customs requests Customs Departments of provinces and cities to continue handling import procedures for used machinery, equipment and technological lines in accordance with the Government's guidance.

Invoice dates on C/O are not required before the date of bill of lading

Continuance on import of used machinery in 2019


Guidance on conditions and procedures for importing waste materials

On 13 November 2018, the General Department of Customs issued Official Letter No. 6644/TCHQ-GSQL guiding the management of imported waste materials into Vietnam. Some notable points are as follows:


The consignee on the Cargo manifest (E-Manifest) has a valid Certificate of Eligibility for environmental protection and a Certificate of Deposit guarantee for imported waste;

The quantity of waste discharged into the ports does not exceed the quantity of waste still being allowed to be imported showed on the waste import certificate.

the importer does not notify a Certificate of imported waste, or

the notified Certificate is not valid, or

there is no import quota remaining, or

the customs dossier does not contain the required documents as detailed in the Official Letter.

Receiving, inspecting and disposing waste materials discharged into ports:

Waste imported from foreign countries are only allowed to be discharged from vehicles into ports if they meet the following conditions:

(1)

imported waste materials from overseas:

Customs Authorities will not accept a customs declaration for waste materials, where:

Instructions for implementing customs procedures for

(2)

Software to manage imported waste:

To facilitate and support importers to determine quantity of waste allowed to be imported for business, and for Customs Authorities to have a basis to implement management and monitor the imported waste, the General Department of Customs has developed imported waste management software and instructed the units on how to implement it. Detailed content refer to the Official Letter.

(3)

Other guidance

Minute to collect issued invoices must clearly show reason of contract liquidation

Issuance of VAT invoices with lots of tax rates

Exported products sold to bonded warehouses are import duty exempted

On 16 January 2019, the General Department of Customs issued Official Letter No. 784/TXNK-CST guiding on the handling of goods manufactured and exported into bonded warehouses.

Accordingly, if an enterprise imports raw materials and supplies to produce exported goods and meets the requirements of Article 12 of Decree No. 134/2016/ND-CP, then exports to bonded warehouses which fulfill regulations of non-tariff zones in Clause 1, Article 4 of the Law on Import Tax Export Duty, imported raw materials and supplies shall be import duty exempted.

On 13 February, 2019, Hanoi Tax Department published Official Letter No. 6222/CT- TTHT guiding on handling an issued invoice.

Specifically, in case companies, providing software editing services, issued invoices and declared tax; however due to fact that the services do not meet the needs of customers, the contract is terminated and unpaid, both sides must prepare to collect the issued invoices. The minutes must present the reason of contract liquidation and compensation agreed between the two parties (if any). At the same time, the enterprise shall make adjustments, additional declaration as prescribed in Point 5, Article 10 of Circular No. 156/2013/TT-BTC.

On 01 February 2019, Hanoi Tax Department issued Official Letter No. 6073/CT-TTHT guiding on issuance of output VAT invoices.


Accordingly, if the enterprise sells various products subject to different VAT rates (i.e. 5% and 10%), but using printed invoices, which only have one line to write VAT rate, the enterprise must separately invoice for goods subject to different tax rates.

On 19 February 2019, Hanoi Tax Department issued Official Letter No. 6660/CT-TTHT in relation to fee classification in loan contracts.

Accordingly, the fees from loan arrangements and entry fees included in interest rates which debtors have to pay to creditors under loan contracts with foreign parties and directly related to the loan amount are considered as income from loan interest.

Dealer fees paid to bank agents (third party) for the administrative paperwork that the bank agents have performed under the loan contract, and not directly related to the loan amount, are considered as income from the business.

Fee classification in loancontracts

Tax amounts overpaid in other provinces shall be refunded at the headquarter

On 04 January 2019, the General Department of Taxation issued Official Letter No. 50/TCT-KK in regards to the refund of tax amounts overpaid.

Accordingly, if companies have incurred overpaid tax amounts in other provinces, the companies are allowed to submit dossiers for refund request to the Tax authority in charge in order to proceed the refund process.

The Tax authority at the headquarter will coordinate with the Taxauthorities where the overpaid tax amount arises to determine the overpaid payment, refundable amounts, offset amounts ... then, issue decision on the refund and transfer the refund order to the treasury for payment.

In the event that the tax amounts are over-paid in many different provinces, the enterprise must submit separate tax refund dossiers for each province.



Contacts

Thomas McClellandNational Tax LeaderTel: +84 28 3910 [email protected]

Bui Ngoc TuanTax PartnerTel: +84 24 6268 [email protected]

Dinh Mai HanhTax PartnerTel: +84 24 6268 [email protected]

Phan Vu HoangTax PartnerTel: +84 28 3910 [email protected]

Hanoi15th Floor, Vinaconex Tower,34 Lang Ha Street, Dong Da District,Hanoi, VietnamTel: +84 24 6288 3568Fax: +84 24 6288 5678

Website: www.deloitte.com/vnEmail: [email protected]

Ho Chi Minh City18th Floor, Times Square Building,57-69F Dong Khoi Street, District 1,Ho Chi Minh City, VietnamTel: +84 28 3910 0751Fax: +84 28 3910 0750

Bui Tuan MinhTax PartnerTel: +84 24 6268 [email protected]

Suresh G KumarTax PartnerTel: +84 28 3910 0751 [email protected]

Vo Hiep Van AnTax PartnerTel: +84 28 3910 [email protected]

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Ban tin thue thang 2 Tieng Anh view · The Decree took eﬀect from 20 March 2019. Applications for...

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Transcript of Ban tin thue thang 2 Tieng Anh view · The Decree took eﬀect from 20 March 2019. Applications for...