OrbitaxAmendments to tax administration and personal income tax law
|Approved Changes|Vietnam
In November 2012, the National Assembly adopted amendments to the tax administration and personal income tax laws which will take effect from 1 July 2013.
Tax administration law
The key amendments to the tax administration law are briefly summarized as follows:
| - | The advance pricing agreement (APA) mechanism is introduced. APAs may be concluded between the Vietnamese tax authority and the taxpayer, as wel… |