Gov't strengthens delegation of authority in tax management
VGP – The Government issued Decree No. 22/2025/ND-CP dated June 11, 2025 on decentralization and delegation of authority in tax management.
June 12, 2025 11:20 AM GMT+7
The Decree shall take effect from July, 2025.
Under the Decree, Minister of Finance shall exercise the authority to give opinions and decide on the signing of bilateral and multilateral Advance Pricing Arrangements (APAs) involving foreign tax authorities as prescribed in Clause 5, Article 41 of the Government's Decree No. 126/2020/ND-CP.
The Minister of Finance shall decide when bilateral and multilateral APAs shall take effect in accordance with Clause 7, Article 41 of the Government's Decree No. 126/2020/ND-CP./.
