CORPORATE INCOME TAX – OL No. 4110/TCT-DNNCN issued by the GDT on 27 October 2021 has guidance that the related COVID-19 expenses paid to employees are non-taxable of PIT and deductible for CIT as long as supported with legitimate invoices and have actually arisen
VALUE ADDED TAX – OL No. 3393/TCT-CS (“OL 3393”) dated 09 September 2021 issued by the GDT guided on VAT refund applications for enterprises after converting into the export processing enterprises (“EPE”)
FOREIGN CONTRACTOR TAX – OL No. 15538/CTBDU-TTHT dated 14 October 2021 guided the tax policy for foreign contractors
INCENTIVE POLICY FOR SPECIAL INVESTMENT– Decision No. 29/2021/QD-TTg (“Decision 29”) dated 06 October 2021 issued by the Prime Minister guided the incentives policy for special investment takes effect from 6 October 2021.
SOCIAL INSURANCE– Implement the application for the settlement of SI benefits for employees under the treatment of Covid-19.
