This Taxflash summarises some of the salient points of the Law No. 56/2023/QH15 amending and supplementing a number of articles of 9 laws, specifically: Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Assets, Law on Tax Administration, Law on Personal Income Tax Law on National Reserves and Law on Handling of Administrative Violations.
Law No. 56/2024/QH15 takes effect from 1 January 2025, except for specific cases where the law specifies otherwise.
To download the English version, please click here
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