Some of the key transfer pricing-related changes include: Transfer pricing declaration forms In 2017, Decree 20/2017/ND-CP introduced revised transfer pricing declaration forms that require the disclosure of detailed qualitative and quantitative information. Form No. 01 requires taxpayers to disclose financial…

Technology transfer penalties The National Assembly issued Decree 51/2019/ND-CP in June which sets out penalties under the Law on Technology Transfer 2017 (“LTT 2017”). LTT 2017 came into effect on 1 July 2018 and Decree 51 was issued to define…

On June 20, 2019, in Hanoi, Vietnam Electricity – the host organization – opened the 3rd HAPUA Conference on internal audit. This Conference attracted 7 countries’ participation, including Vietnam, Laos, Singapore, Malaysia, Indonesia, Philippines and Thailand.        …

  Participants at the Q&A section in the State Audit of Viet Nam-World Bank Roundtable Meeting with Development Partners held in Ha Noi.   Ha Noi — The State Audit Office of Viet Nam (SAV) would give priority to new…