In November 2012, the National Assembly adopted amendments to the tax administration and personal income tax laws which will take effect from 1 July 2013. Tax administration law The key amendments to the tax administration law are briefly summarized as follows: -   The advance pricing agreement (APA) mechanism is introduced. APAs may be concluded between the Vietnamese tax authority and the taxpayer, as well as with the tax authorities of a treaty country. They may also be unilateral, bilateral or multilateral. Further details are expected to be provided via decrees or other official regulations. -   Taxpayers will be...