An Overview of Value Added Tax Regulations and Common Issues

Journal
Author
Butler, C.; Than, X.T.
Country
Vietnam
Published Date
Issue
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This comprehensive article describes in detail the value added tax (VAT) system in Vietnam, including an overview of the main regulations and related issues faced in practice. Industry-specific issues as well as VAT administration aspects are also covered.