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  • Details
    • Service: Tax
    Type: Tax Technical Update
    Date: 9/8/2011
    Vietnam - Issues and insights - Articles and publications

    Technical Update 

    August 2011
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    • Full input VAT credit for advertising and promotional expenses in excess of statutory cap
    • Necessary payment vouchers via banks for claiming input VAT with respect to Project Operation Office of foreign contractors in Vietnam
    • Guidance on authorisation letters for PIT refund claims
    • Guidelines on withholding of PIT under Resolution 08
    • Minimum wages by area to increase from 1 October 2011 to 31 December 2012