KMC’s periodic newsletter includes updated documents and contents on accounting, tax, human resources, investment and business.

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.

VALUE ADDED TAX – value-added tax (“VAT”) rate being reduced by 2% in 2022 and Regulation on declaring VAT for

PERSONAL INCOME TAX – Personal income tax for business households and individuals VALUE ADDED TAX – Value added tax for

COPORATE INCOME TAX – Policy on invoices and tax obligations for capital transfer activities EXPORT TAX – Amending the preferential

CORPORATE INCOME TAX – OL No. 4110/TCT-DNNCN issued by the GDT on 27 October 2021 has guidance that the related COVID-19

POLICIES TO SUPPORT ENTERPRISES AND CITIZENS AFFECTED BY THE COVID-19 PANDEMIC – On 19 October 2021, the National Assembly approved

VAT policy for occupational safety and health training services – OL No. 32223/CTHN-TTHT dated 23rd August 2021 issued by the

Policies of tax exemption and reduction for enterprise and citizen who affected by Covid-19 in 2021 – On 5th August

Enterprises which having associated transactions with partners – On 29 June 2021, the Tax Department of Hanoi replied to OL No.

Supplementation regarding to CIT incentives – Decree No.57/2021/ND-CP dated 04 June 2021 issued by Government VAT and PIT of household

VAT rate of legal services – OL No. 15172/CTHN-TTHT dated 11 May 2021 issued by Tax Department of Hanoi guided

VAT on the house rental for foreign experts working in Vietnam – OL No. 7799/CTHN-TTHT dated 17 March 2021 issued by

Tax policies for expenses from apartment purchasing for foreign employees – On 05 January 2021, Bac Ninh Tax Department issued

Decree 126/2020/ND-CP – Amending regulations on organizations and individuals paying salaries and wages which withhold personal income tax to declare

OL No. 5032/TCT-CS – Expenditures on quarantining foreign experts serving prevention and control of Covid-19 OL No. 5032/TCT-CS – Expenditures

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