As per prior guidance of Ministry of Finance, taxpayers need to use Form 03-7/TNDN to disclose their related-party transactions from the tax period beginning 1 January 2014. Tax authority issued Form 03-7/TNDN as a new form which replaces existing Form GCN-01/QLT.
«
Spain: Publishes draft Corporate Income Tax Regulations
Related Posts
Vietnam: Ministry of Finance consults draft decree for global minimum tax rules
Vietnam's Ministry of Finance has initiated a public consultation on a draft decree to implement Resolution No. 107/2023/QH15, outlining detailed guidelines for the implementation of GloBE rules. It is expected to be finalised and issued by December
Read MoreArgentina, Vietnam negotiating income tax treaty
Argentina and Vietnam have initiated negotiations for an income tax treaty. The aim of establishing a double tax treaty is to eliminate double taxation and avoidance of tax evasion between the two countries. Both nations seek to align this tax
Read MoreVietnam updates indirect overseas investment rules
The Governor of the State Bank of Vietnam (SBV) has issued Circular No. 23/2024/TT-NHNN which simplifies administrative procedures by eliminating the need for SBV approval, easing the process for organisations to implement equity award programmes
Read MoreVietnam proposes changes to corporate income tax rules
The Vietnamese Ministry of Finance has released a draft law proposing changes to the country's corporate income tax (CIT) rule. The draft is expected to be presented to the National Assembly for consideration in October 2024 and ratified in May
Read MoreVietnam extends 2% VAT reduction on specific goods and services until end of 2024
The Vietnamese government issued Decree No. 72/2024/ND-CP on 30 June 2024, which mandates an additional reduction in the VAT rate from 10% to 8% for various goods and services in the second half of 2024. Effective from 1 July 2024, the government
Read MoreCyprus, Vietnam to resume tax treaty talks
According to Vietnam’s government press release on 21 June 2024, Cyprus and Vietnam officials convened and expressed their interest in continuing negotiations for an income tax treaty. Both countries agree that avoiding double taxation will
Read More