Download Vietnam Tax Guide: Domestic Fiscal System and International by Lorenzo Riccardi PDF

By Lorenzo Riccardi

Vietnam is among the major constructing international locations experiencing quick progress in East Asia. As a part of ASEAN and strategically situated close to China and the Mekong area, Vietnam is taken into account a number one industry among Asian and South Asian nations. Its economic method has lately been reformed with the intention to larger align ideas with the country’s financial improvement. Vietnam gives you tax incentives and monetary vacation trips to international traders and has concluded an important variety of double taxation treaties with different countries. This publication describes intimately Vietnam’s complicated tax procedure and rules, in addition to significant bilateral treaties during which Vietnam has entered into utilizing country-by-country research. ​

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MFN rates are consistent with commitments from Vietnam following its entry into the WTO and are applied in relation to goods imported from other WTO member countries. 3 Special Preferential Rates The special preferential tax rates, however, apply in relation to goods imported from countries such as Japan and ASEAN member states (China, Korea, Australia, New Zealand, and India), with which Vietnam has signed a special preferential trade agreement. In order to be eligible for preferential tariffs or special preferential pricing, imported goods must be accompanied by a valid Certificate of Origin (“C/ O”), in the absence of which the goods will be tariffed at the ordinary rate.

1. 2 Background of Accounting and Auditing Business enterprises with foreign participation must adopt a system of records in accordance with the Vietnamese Accounting System (VAS). Enterprises must obtain written approval from the Ministry of Finance before making changes to their accounting systems. Furthermore, the accounting records must be kept in local currency (VND). Though commercial enterprises with foreign investment may choose to use a foreign currency for the relevant accounting and financial records, they must first notify the local tax authorities.

1 Background of Tax Audits Fiscal controls are carried out regularly and often cover several tax periods. Before carrying out an audit, tax authorities send the taxpayer a written notice regarding the timing and the specific purpose of the audit. Detailed regulations exist on the penalties to various types of illegal tax, which can range from relatively minor administrative penalties to tax penalties equal to several times the amount of additional consideration. Existing law has established that tax penalties should be prescribed within 5 years.

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