ATS Publications

Decree set to tackle transfer pricing

Decree set to tackle transfer pricing

Coming into force in May 2017, Decree No. 20/2017/ND-CP on tax administration of enterprises having transactions with related parties has laid a legal foundation to better control transfer pricing and...

Need to ‘faciliate’ payments for online public services

Need to ‘faciliate’ payments for online public services

VCN- The implementation of payments for online public services for enterprises has initially achieved positive results. However, there are still many bottlenecks that need to be removed to increase convenience...

 
Tax inspections within 5 years for foreign retail businesses

Tax inspections within 5 years for foreign retail businesses

VCN- The Deputy Director General of the General Department of Taxation, Mr. Cao Anh Tuan has just signed a document requesting the Taxation Department of provinces and centrally-run cities to...

FDI: Why are low budget revenues collected from high invested capital?

FDI: Why are low budget revenues collected from high invested capital?

Since the beginning of 2017, FDI into Vietnam has increased, especially the number of FDI enterprises increasing their investment capital. But the contribution to the State budget of the FDI...

 
Do not exclude personal liability for wrongful acts of bad debt

Do not exclude personal liability for wrongful acts of bad debt

Mechanisms, policies and legislation on the handling of bad debts have not been finalized, legal provisions on the disposal of security property to recover much debt are still inadequate, so...

Rights of creditors are being ignored

Rights of creditors are being ignored

The creditors’ rights and ability to recover debt (credit institutions) are being ignored, notably the collateral recovery that caused doubtful debt. This is a shortcoming that credit institutions really want...

 
Vietnam should restrict tax exemption and reduction

Vietnam should restrict tax exemption and reduction

On May 18, 2017 in Hanoi, Oxfam published the list of 15 "tax haven". Mr. Francis Weygiz, Senior Advisor on Taxation of Oxfam said that Vietnam should restrict the application...

Necessary to expand electronic invoices

Necessary to expand electronic invoices

It is expected that from 2018 to 2020, the Taxation will expand the electronic invoices for all taxpayers including businesses and individuals. With nearly 100% of businesses now applying online...

 
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