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TAX ALERT CIRCULAR 48/2019 ON MAKING PROVISION

Posted At 2019年11月18日 @ 2:04 PM In UHY Tax ニュースレター,ニュースレター,ベトナム | Comments Disabled

On 08 August 2019, the Ministry of Finance issued Circular No. 48/2019/TT-BTC (“Circular 48”) replacing Circular No. 228/2009/TT-BTC and other related regulations providing guidance on treatment of provisions for inventory devaluation, losses from investment, doubtful debts, and warranty of prod-ucts, goods, services, and constructions.
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