Newsletter – December 2015
In this issue, Nexia STT spotlight the following key new law/changes of the regulations:
UPDATES ON TAX & ACCOUNTING
- Official Letter No. 5236/TCT-KK by the General Department of Taxation on sanctions imposed to administrative violations for submission of financial statements without the enclosing audited reports.
- Circular 193/2015/TT-BTC amending and supplementing Circular 219/2013/TT-BTC and Decree 209/2013/ND-CP guiding the implementation of Value Added Tax Law providing additional cases not declaring and paying VAT
- Circular 174/2015/TT-BTC guiding on the accounting operations of tax and other receivables for goods exported and imported following the regulations on the accounting documentation system; accounts system for goods exported and imported; accounting books; financial statements and management reports.
UPDATES ON BUSINESS
- Guidance on the Decree No. 78/2015/ND-CP
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