NEWSLETTER SEPTEMBER 2018
Official Letter No. 14848/CT-TT&HT (OL 14848): VAT treatment of additional tax paid On 04th September 2018, Binh Duong Department of Taxation issued OL 14848, which regulates that the VAT paid according to the tax assessment decision made by the customs office due to mistakes in customs declaration dossier shall be declared and be deducted in VAT declaration if such payment is conformable with VAT deduction requirements per Article 15 of Circular No. 219/2013/TT-BTC and Clause 10, Article 1 of Circular No. 26/2015/TT-BTC. Official Letter No. 16144/CT-TT&HT (OL 16144): flat-rate travel allowance paid to employees On 13th September 2018, Binh Duong...