Legal Insights & News

Tax policy in case the Company does not directly sell goods to consumers but by the system and retail facilities

Policies on CIT incentives for expansion investment projects – OL No. 30027/CTHN-TTHT dated 4 May 2023 issued by the Tax Department of Ha Noi guides: Issuing VAT Invoices for

Extension of tax payments in 2023 – Decree No. 12/2023/ND-CP dated 14 April 2023 issued by the Government stipulated the extension

PIT policy for foreigners – OL No. 8204/CTHN-TTHT dated 28 February 2023 guides on PIT policy for foreigners as follows Guidance

CIT incentives for software manufacturing enterprises – OL No. 60516/CTHN-TTHT dated 08 December 2022 stipulates CIT incentives for software manufacturing enterprises

CIT policy on interest from bank deposit – OL No. 57306/CTHN-TTHT dated 23 November 2022 issued by Hanoi Tax Department stipulated

Overtime expenses for employee – OL No. 3674/CTBNI-TTHT dated 08 November 2022 issued by the Tax Department of Bac Ninh guides

Quarterly estimated CIT payment – Decree No. 91/2022/ND-CP dated 30 October 2022 issued by the Government guide on CIT policy. Additional

CIT on salary expenses paid for unused annual leaves – OL No. 39064/CTHN-TTHT dated 09 August 2022 issued by the Hanoi

CIT on capital transfer activities – OL No. 39624/CTHN-TTHT dated 11 August 2022 issued by the GDT of Hanoi guides on

CIT incentives – OL No. 37868/CTHN-TTHT dated 03 August 2022 issued the GDT of Hanoi to guidance on CIT incentives for

Expenses are deducted from charity spending – Official Letter No.31943/CTHN-TTHT issued by the General Department of Taxation of Hanoi on July

Application of e-invoices for export customers – OL No. 2054/TCHQ-GSQL dated 3rd June 2022 issued by the General Department of Customs

Extension of tax payment term for VAT, CIT, PIT and land rental in 2022 – Decree No. 34/2022/ND-CP dated 28th May

ACCOUNTING PRINCIPLES – Guidance on setting up and handling of provisions for devaluation of securities investment VALUE ADDED TAX –

CORPORATE INCOME TAX – Guidance on CIT declaration for dependent units VALUE ADDED TAX – Guidance on VAT reduction under Decree No.