KMC’s Newsletter – January 2025 updated contents on accounting, tax, human resources, investment and business as follows:

1OL No. 227/CTTVI-TTHT dated 21 January 2025 issued by the Tra Vinh Provincial Tax Department guides PIT on foreign income
2OL No. 32578/CTBDU-TTHT dated 26 December 2024 issued by the Binh Duong Provincial Tax Department regarding PIT policy for one-time pension benefits paid from voluntary pension funds abroad
3OL No. 5257/CTLAN-TTHT dated 21 November 2024 issued by the General Tax Department of Long An Province regarding tax policies applicable to gifts for employees
4OL No. 32592/CTBDU-TTHT dated 26 December 2024 issued by the Tax Department of Binh Duong Province regarding the policy on personal income tax (PIT) for business trip allowances
5OL No. 581/CTBDU-TTHT dated 14 January 2025 issued by the Binh Duong Provincial Tax Department regarding CIT policy
6OL No. 96/TCT-CS dated 8 January 2025 issued by the GDT stipulates CIT policies for farm leasing activities of enterprises
7OL No. 33190/TCBDU-TTHT dated 30 December 2024 issued by the Tax Department of Binh Duong Province stipulates on CIT policy for related party transactions
8OL No. 591/CTBDU-TTHT dated 14 January 2025 issued by the Binh Duong Tax Department regarding VAT refund as
9OL No. 575/CTBDU-TTHT dated 14 January 2025 issued by the Binh Duong Tax Department regarding Tax Policies for Real Estate Transfer Activities
10OL No. 5264/CTLAN-TTHT dated 21 November 2024 issued by the Long An Provincial Tax Department guidance regarding CIT incentives and VAT refunds for investment projects as
11OL No. 5544/CTLAN-TTHT dated 6 December 2024 issued by the Long An Provincial Tax Department stipulates VAT policies for temporarily imported and re-exported goods
12OL No. 253/CTHN-TTHT dated 3 January 2025 issued by the Hanoi Tax Department guidance on the determination of VAT rates for Export Services
13OL No. 267/TCT-CS dated 17 January 2025 issued by the General Department of Taxation guidance on VAT policy
14OL No. 245/CTBDU-TTHT dated 08 January 2025 issued by the Binh Duong Tax Department regarding VAT policy
15OL No. 99/TCT-CS dated 08 January 2025 issued by the General Department of Taxation regarding VAT
16OL No. 590/CTBDU-TTHT dated 14 January 2025 issued by the Binh Duong Tax Department concening capital transfer associated with real estate
17OL No. 6369/TCT-DNL dated 31 December 2024 issued by the GDT regarding the notification of foreign suppliers have yet to register, declare, and pay taxes
18OL No. 32593/CTBDU-TTHT dated 26 December 2024 issued by the Binh Duong Tax Department concerning the offsetting of Liabilities
19OL No. 216/TCT-PC dated 15 January 2025 issued by the GDT stipulates the administrative penalties for violations of taxes and invoices
20OL No. 32591/CTBDU-TTHT dated 26 December 2024 issued by the Binh Duong Provincial Tax Department regarding invoicing for lending machinery

KMC’s Newsletter aims to update and summarize the general provisions related to Taxation, Accounting, Investment and Labor in Vietnam. You should seek professional advice before making a decision

Download the text:  KMC_Newsletter_January 2025 (EN version)