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Government has issued Decree 132/2020/ND-CP

On 05 November 2020, Government has issued Decree 132/2020/ND-CP providing guidance on tax management for enterprises engaging in related party transactions (hereinafter referred to as “Decree 132”). Decree 132 will take effect from 20 December 2020 and apply for Corporate Income Tax ("CIT") year of 2020.

From the effective date of Decree 132, Decree No. 20/2017/ND-CP dated 24 February 2017 and Decree 68/2020/ND-CP dated 24 June 2020 of Government regulating tax administration for enterprises engaging in related party transactions will be expired.

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