Vietnam is currently implementing tax reform and there are many new tax regulations issued, either amending or replacing the old regulations. Penalties can be imposed for under-declaration of tax. But sometimes excessive tax costs can be incurred by taxpayers due to over-declaration of their tax liabilities. Hence, it is important for taxpayers to understand the tax regulations and maintain a high level of tax compliance in order to declare and pay their taxes as regulated.

Written by a leading expert in the field, Vietnam Tax & Customs Guide is an authoritative and easy-to-follow guide on all aspects of Vietnam Tax and Customs law and practice. Easy-to-read and accessible yet comprehensive in terms of content, the publication aims to provide the reader with information on tax and customs law in a systematic and clear manner. Tax consultants and in-house tax managers will find in Vietnam Tax & Customs Guide a better understanding of Vietnam’s tax and customs law, its scope of application, and compliance procedure.

• Commentary is explained in a concise, practical and straightforward format
• Covers relevant law, its interpretation, compliance procedure and examines the issues that arise in complying with the law
• Includes relevant case studies, examples and information on tax planning

Contents Includes:
• Vietnam tax in brief
• Personal income tax
• Corporate income tax
• Transfer pricing
• Value added tax
• Foreign contractor tax 
• Tax planning & tax incentives 
• Tax treaties 
• Customs • imports • exports 

Product Includes:
• 4 updates per year
• Free access to Tax Palette web portal