1. Enterprises which having associated transactions with partners – On 29 June 2021, the Tax Department of Hanoi replied to OL No. 23820/CTHN-TTHT regarding the identification of associated transactions.
  2. VAT for providing service aboard of export processing enterprises – On 25 June 2021, the Hanoi Tax Department replied to OL No. 23122/CTHN-TTHT on the use of invoices and VAT of services provided abroad by EPEs.
  3. PIT declaration of organizations and individuals that do not arise salary – On 01 July 2021, the GDPT issued OL No. 2393/TCT-DNNCN guiding on the PIT declaration of organizations and individuals that do not generate salary.
  4. Using electronic invoices (e-invoices) together with invoices purchased from tax authorities – On 09 July 2021, Hanoi Tax Department issued OL No. 26250/CTHN-TTHT guiding on the use of e-invoices.

KMC_Newsletter_July 2021 (EN version)