- Guidelines for VAT and personal income tax incurred by residents doing business;
- Guidelines for implementation of some amended and supplemented contents about personal income tax of Law on amendment and supplementation to tax laws and Decree No.
12/2015/NĐ-CP Circular No.
92/2015/TT-BTC comes into force from July 30, 2015 and applies to the personal income tax period 2015 onwards.
Guidelines for individuals doing business and paying flat tax using invoices issued by tax authorities shall apply to the tax period from January 01, 2016.
With regard to individuals that have lease contracts that are effective for many years and have declared, paid tax according to previous regulations, the amount of tax declared and paid shall not be adjusted.
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