Decree 100 guiding the amended Tax Law No. 106/2016/QH13 (“Law 106”)
On 1 July 2016, the Government issued Decree No. 100/2016/ND-CP (“Decree 100”), guiding the implementation of Law No. 106/2016/QH13 dated 6 April 2016 amending a number of tax laws.
Decree 100 takes effect on 1 July 2016. This Tax Alert only highlights noteworthy points from Decree 100 that clarify Law 106. Please refer to our Tax Alert released on 7 April 2016 for the changes provided under Law 106.
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