On 24 June 2020, Government has issued Decree No. 68/2020/ND-CP (“Decree 68”) amending and supplementing Clause 3, Article 8, Decree No. 20/2017/ND-CP on guiding tax administration for enterprises engaging in related party transactions.
Decree 68 took effect from the date of signing and is applied for Corporate Income Tax ("CIT") year of 2019.
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