KPMG Tax Alert - December 2020 - Circular 105 on Tax Registration
KPMG Bản tin nhanh về Thuế và Luật - Tháng 12 năm 2020 - Thông tư 105 hướng dẫn về đăng ký thuế
KPMG Vietnam
31st December 2020
On 3 December 2020, the Ministry of Finance issued Circular 105/2020/TT-BTC providing guidance on the tax registration in accordance with the Law on Tax Administration 2019. Circular 105 takes effect from 17 January 2021 and replaces Circular 95/2016/TT-BTC. This update discusses some noteworthy points in Circular 105.
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