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  1. en.vneconomy.vn

    Nov 27, 2024The National Assembly (NA) adopted the revised Law on Value Added Tax (VAT) at its eighth session of the 15th NA in Hanoi on November 26. The Law will take effect from July next year. Individuals and organizations will now be subject to VAT if their annual revenue exceeds VND200 million ($7,840), up from the existing VND100 million ($3,920).
  2. Oct 2, 2024The law states that 5% of the incremental revenue from the value added tax on digital service providers shall be allocated to and used exclusively for the development of creative industries. Further, foreign digital service providers whose gross sales or receipts for the past year have exceeded P3 million are required to register for VAT.
  3. Nov 27, 2024The Law on the Value Added Tax was adopted at the 8th session of the 15th National Assembly (NA) in Hanoi on November 26 and is set to come into force in July next year. ... National Assembly adopts revised Notary Law The 15th National Assembly (NA) passed the revised Notary Law with 450 out of 453 deputies present at the session on November 26 ...
  4. news.bloombergtax.com

    Tax authorities are pushing for real-time access to companies' sales data using new technology to track value-added tax payments, leaving some businesses scrambling to meet their demands. Nearly 80 countries already have requirements for companies to use some form of e-invoicing for reporting taxes on business transactions involving sales of ...
  5. This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world.
  6. sciencedirect.com

    Fifty years ago the value-added tax (VAT) was rarely heard of outside of France and some specialist texts. Now it is found in over 130 countries, where it commonly raises 20% or more of all tax revenue. Widely adopted in sub-Saharan Africa and elsewhere, it has been the centerpiece of tax reform in many developing countries.
  7. Oct 7, 2024AT A GLANCE: Republic Act (R.A.) No. 12023 or the "Value-Added Tax on Digital Services Law" is a newly-signed law under President Ferdinand R. Marcos, Jr.'s administration, which imposes a 12% Value Added Tax (VAT) on Digital Service Providers (DSPs), be they resident or nonresident foreign entities.. Sec. 108-A of the National Internal Revenue Code (NIRC), as amended by R.A. No. 12023 ...
  8. Oct 2, 2024President Ferdinand "Bongbong" Marcos Jr. on Wednesday signed into law the measure seeking to impose a 12% value-added tax (VAT) on digital services provided by foreign companies. The ceremonial signing of Republic Act 12023 took place at the Ceremonial Hall of Malacañang Palace.
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