Vietnam’s Decree 91 on VAT and corporate income tax (CIT) came into effect on October 15 2014. It includes provisions on deductible expenses, tax incentives for manufacturers and high-technology firms, a reduction in the paperwork required for tax filing and in the corporate tax rate for agricultural businesses, which are all applicable for the 2014 reporting year
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While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort