To: Departments of Taxation of provinces and centrally affiliated cities

On the basis of completion of legal procedures for entry into force of Agreements for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income between Vietnam and other countries;

Pursuant to Article XII of the Second Protocol amending the Agreement between the Socialist Republic of Vietnam and the Republic of Korea for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income between Vietnam and other countries signed in Hanoi on May 20^th 1994, and signed in Seoul on November 27^th 2019;

General Department of Taxation hereby announces the date of entry into force and date of implementation of the aforementioned Second Protocol:

Date of entry into force of the Second Protocol: January 20^th 2021.

Date of implementation in Vietnam: January 1^st 2022.

Date of implementation in South Korea: January 1^st 2022.

Departments of Taxation of provinces and centrally affiliated cities shall organize the implementation of the Second Protocol in accordance with the date of entry into force and date of implementation specified herein./.

...

...

...

PP GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Dang Ngoc Minh

Công văn 1277/TCT-HTQT năm 2021 thông báo hiệu lực của Nghị định thư thứ hai sửa đổi Hiệp định thuế giữa Việt Nam và Hàn Quốc do Tổng cục Thuế ban hành