facebook

TAX UPDATES

DECREE NO. 68 ON AMENDING AND SUPPLEMENTING CLAUSE 3, ARTICLE 8 OF DECREE NO. 20/2017/NĐ-CP PRESCRIBING TAX ADMINISTRATION FOR ENTERPRISES ENGAGED IN TRANSFER PRICING

On 24 June 2020, Decree No. 68/2020 / NĐ-CP ("Decree No. 68") granted by the Government on amending and supplementing Clause 3 Article 8 of Decree No. 20/2017 / NĐ-CP (“Decree No. 20 ”) on tax administration for enterprises engaged in transfer pricing.

The content of Decree No. 68 involves the level of deductible interest expenses for enterprises engaged in transfer pricing. Decree No. 68 shall take effect from the date of signing and be applied from the 2019 tax period. Also, it allows enterprises to apply the retrospective effect of provisions on deductible interest expenses under the guidance of the Decree for the fiscal year 2017 and 2018, instead of following the guidance of Decree No. 20.

The tax update hereby raises some key points of Decree No. 68.

 

Download full version

The latest bulletin

education

Tax update: Resolution on Global Minimum Tax Policy In Vietnam

Tax update: Resolution on Global Minimum Tax Policy In Vietnam

education

Customs-related updates on-spot import and export

Customs-related updates on-spot import and export

Sign up for newsletters here

Storage
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2008~2015
December
12/ 4:

Legal, Labor and Tax Updates in November 2020

Vietnamese / English / Chinese
November
11/10:

Legal, Labor and Tax Updates October 2020

Vietnamese / English / Chinese
October
10/13:

Legal, Labor and Tax Updates September 2020

Vietnamese / English / Chinese
10/25:

Legal & Tax Updates: Decree No. 123/2020/ND-CP Regulating Invoices and Documentation

Vietnamese / English / Chinese
September
09/ 4:

Legal, Labor and Tax Updates August 2020

Vietnamese / English / Chinese
August
08/ 6:

Legal, Labor and Tax Updates July 2019

Vietnamese / English / Chinese
July
07/ 8:

Legal, Labor and Tax Updates June 2019

Vietnamese / English / Chinese
07/16:

LEGAL & TAX UPDATES: RESOLUTION NO. 116 ON DEDUCTION OF CORPORATE INCOME TAX PAYABLE IN 2020

Vietnamese / English / Chinese
June
06/ 4:

Legal, Labor and Tax Updates May 2020

Vietnamese / English / Chinese
06/26:

TAX UPDATES

Vietnamese / English / Chinese
May
05/12:

LEGAL, LABOR AND TAX UPDATES APRIL 2020

Vietnamese / English / Chinese
April
04/ 7:

Payment of wages and benefits for employees during work suspension due to COVID-19 pandemic

Vietnamese / English / Chinese
04/ 9:

LEGAL & TAX UPDATES: THE DECREE REGARDING THE EXTENSION OF TAX AND LAND RENTAL PAYMENT

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates May 2019

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates June 2019

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates March 2020

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates February 2020

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates January 2020

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates December 2019

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates November 2019

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates October 2019

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates September 2019

Vietnamese / English / Chinese
04/ 9:

Legal, Labor and Tax Updates August 2019

Vietnamese / English / Chinese
March
February
January

Maybe you interested

education Legal Newsletter

Legal Newsletter

education Professional Newsletter

Professional Newsletter

education Services

Baker Tilly A&C is proud to bring to you prestige and quality services.