Author

Thanh Vinh Nguyen

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Following a recent increase in the number of applications to the courts by business entities against tax and customs authorities, tax and customs litigation is a new and rising trend in Vietnam. Most, if not all, of these applications have been initiated by businesses challenging the decisions of tax and customs authorities in regards to determining tax liabilities or imposing enforcement measures, such as freezing a business’ bank account. Under Vietnamese law, decisions such as…