In this Spotlight 05/2019, RSM would like to inform significant guidance on Enterprises are not allowed to extend the deadline for Value-added Tax payment and refund related to machinery and equipment imported to create fixed assets of investment projects from 20 May 2019.

In addition, guidance on tax policies in the case that the seller changes its company name and stamp; guidance on Foreign Contractor Tax for importing software product; and Representative Offices of foreign enterprises in Vietnam are not allowed to receive payments on behalf of parent company are mentioned in this Spotlight.

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