Recently, the General Department of Taxation of Vietnam has issued the Official Dispatch No. 5189/TCT-CS on introduction of new points of the Decree No. 126/2020/NĐ-CP elaborating the Law on Tax Administration of Vietnam.
The Law on Tax Administration 2019 of Vietnam effective from July 01, 2020 provides for administration of taxes and other amounts payable to the state budget, guided by the Decree No. 126/2020/NĐ-CP of Vietnam’s Government. In order to clarify new points on tax administration in these documents, the General Department of Taxation has issued the Official Dispatch No. 5189/TCT-CS.
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