Extension of tax payments in 2023 – Decree No. 12/2023/ND-CP dated 14 April 2023 issued by the Government stipulated the extension of tax (VAT, CIT, PIT) and land rental payments in 2023.
FCT when purchasing Slack package, Github using technology platform – OL No. 4035/CTHN-TTHT dated 07 February 2023 of Hanoi Tax Department guiding the obligation of FCT declaration, withholding, and payment on behalf for the purchase of Slack account packages (online tools, services to support management and teamwork in the cloud), Github (service of providing an online-based repository for software development projects) on the technology platform from foreign suppliers:
Financial statement – OL No. 924/BTC-QLKT of the MOF guiding the application of International Financial Reporting Standards (IFRS) as specifically:
Records related to foreign laborers – DOLISA of Ho Chi Minh City guidance on regulations and procedures for preparing documents related to foreign laborers under the Labor Code 2019 and Decree No.152/2020/ND-CP as:
