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Frasers Newsletter Edition 2, 2012

19 March 2012

In this edition, we report on the responsibility for personal income tax for foreign workers in respect of income earned in Vietnam.

We also consider Decree 111 on the procedures for consularisation and consular certification, and Decree 113 which amends the provisions on special sales tax, aiming to clarify the application of this tax and cease the double taxation burden which has accrued to certain domestically manufactured goods since the introduction of the environmental protection tax.

 

File: Newsletter edition 2, 2012