In Vietnam the tax collections in the first three months of 2014 reached VND134 trillion (USD6.37bn). This amount is 16.5 percent more than in the same period in 2013, and represents the highest level of first-quarter revenue in the past three years. To some extent this is due to increased economic growth, but is also due to improvements in tax compliance including more efficient supervision of tax audits, scrutiny of transfer pricing and inspection of e-commerce. More than five thousand businesses were examined by the tax authorities in the first two months of 2014.
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