The Law on Tax Administration No
38/2019/QH14 replaces Law 78/2006/
► Trade and Investment Protection
Agreement between Vietnam and the
► Resolution of the regular Government
meeting in June 2019.
On 08 August 2019, the Ministry of Finance issued Circular
No. 48/2019/TT-BTC (“Circular 48”) replacing Circular No.
228/2009/TT-BTC and other related regulations providing
guidance on treatment of provisions for inventory devaluation,
losses from investment, doubtful debts, and warranty of
products, goods, services, and constructions.
Circular 48 will come into effect on 10 October 2019 and will
be applicable starting from financial year 2019.
UHY - Tax Flash No 2 2019
The new Circulars, Decrees issued on 2017 on Tax regulations
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