The Ministry of Finance
issued Circular No. 96/2015/TT-BTC on 15 June, 2015 guiding changes of Personal
Income Tax set out in Regulation No. 71/2014/QH13 on taxes and Decree No.
12/2015/ND-CP. This circular is effective from 30 July and applies for the
fiscal year 2015 onwards.
Please click on
“Download” button below to download the full circular.