NEWSLETTER JUNE 2019
Law on Tax Administration No. 38/2019/QH14 On 13th June 2019, the National Assembly issued the Law on Tax Administration No. 38/2019/QH14, with some highlighted contents as follows: – Deadline for submitting PIT finalization dossiers is extended: Currently, the deadline for submitting the annual PIT finalization dossiers is the 90th day from the end of calendar year. However, as regulated at Clause 2, Article 44 of the Law on Tax Administration in 2019, this deadline for individuals who directly submit the PIT finalization dossiers to tax office is the last day of the 4th month from the end of the calendar year....