• Date: 8/14/2013

Vietnam – Changes to Personal Income Taxation and Tax Administration 

KPMG in Vietnam reports on a new Decree that provides guidance on the amended PIT Law that took effect from July 1, 2013, with respect to leased accommodation and tax residence, tax relief for taxpayers and their dependants, and items of compensation that are considered tax-exempt. Also covered in this newsletter are new penalty rules for late payments and under-declarations of tax under the Amended Law on Tax Administration.

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Vietnam – Changes to Personal Income Taxation and Tax Administration


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