Official Letter (“OL”) No. 12404/BTC-TCT dated 5 September 2014 of the Ministry of Finance (“MoF”) on the Corporate Income Tax (“CIT”) incentives for new investment projects and extended investment projects from 1 January 2014 and some notable pointson CIT stipulated in Decree No. 91/2004/ND-CP dated 1 October2014 of the Government amending and supplementing some articles of various Decrees on taxes.
OL No. 4360/CT-TTHT dated 3 October 2014 of Hai Duong Tax Department providing guidance on registration procedures for the implementation of unilateral Advance Pricing Agreements (“APAs”).
OL No. 4278/TCT-CS dated 2 October 2014 of the GDT on the VAT rate applicable to exported services.
OL No. 4277/TCT-CS dated 2 October 2014 of the GDT on exchange rate differences.
OL No. 3924/TCT-CS dated 10 September 2014 of the GDT on tax policies for agricultural products
OL No. 11910/TCHQ-TXNK dated 1 October 2014 of the General Department of Customs on the use of invoices in customs dossiers for export procedures.
Circular No. 146/2014/TT-BTC dated 6 October 2014 of the MoF providing financial regimes for securities companies, fund management companies.