KMC’s Newsletter – November 2024 updated contents on accounting, tax, human resources, investment and business as follows:
| 1 | OL No. 4566/TCT-KK dated 14 October 2024 issued by the GDT regarding VAT declaration and refund for investment projects in other provinces and cities |
| 2 | OL No. 27613/CTBDU-TTHT dated 21 October 2024 issued by Binh Duong Provincial Tax Department regarding VAT declaration on tax assessment of Customs authorities |
| 3 | OL No. 4922/TCT-CS dated 31 October 2024 issued by the GDT guiding the local tax departments on VAT refund procedures |
| 4 | OL No. 4781/TCT-CS dated 24 October 2024 issued by the GDT regarding VAT and CIT declaration for construction works without construction permits |
| 5 | OL No. 3813/TCT-CS dated 28 August 2024 issued by the GDT guidance on VAT refund for projects of enterprises that converted into EPEs |
| 6 | OL No. 4761/TCT-DNNCN dated 23 October 2024 issued by the GDT guidance on the dependent deductions for biological children when finalizing PIT |
| 7 | OL No. 4917/TCT-DNNCN dated 30 October 2024 issued by the GDT guidance on resolving the cases of taxpayers authorizing PIT finalization noncompliance with regulations |
| 8 | OL No. 21336/CTBDU-TTHT dated 30 July 2024 issued by Binh Duong Provincial Tax Department regulates PIT policy on share transfer by foreign individuals |
| 9 | OL No. 40757/CTHNTTHT dated 12 July 2024 issued by the Hanoi Tax Department stipulates expenses from vouchers or gifts according to the Company’s welfare policy |
| 10 | OL No. 27613/CTBDU-TTHT dated 21 October 2024 issued by Binh Duong Provincial Tax Department regarding CIT declaration on tax assessment by Customs Authorities |
| 11 | OL No. 15962/CTBDU-TTHT dated 17 June 2024 issued by Binh Duong Provincial Tax Department regulates the CIT policy on warranty costs of products |
| 12 | OL No. 4991/TCT-CS dated 5 November 2024 issued by the GDT guidance on the issuance of sales and trade discounts invoices |
| 13 | OL No. 27609/CTBDU-TTHT dated 21 October 2024 issued by Binh Duong Provincial Tax Department regarding commercial discount invoices and sending form 04/SS-HDDT to the tax authority |
| 14 | OL No. 15340/CTBDU-TTHT dated 7 June 2024 issued by Binh Duong Provincial Tax Department rstipulates the issuance of invoices for returned goods that purchased but do not meet specifications or quality |
| 15 | OL No. 28690/SLĐTBXH-VLATLĐ dated 14 November 2024 issued by the DOLISA of Ho Chi Minh City specifies submitting reports on labor utilization status before 5 December 2024 |
| 16 | OL No. 8126/BHXH-KHTC dated 30 October 2024 issued by the SI Department concerning the pension and SI allowance payments via personal accounts to beneficiaries by the SI agency from December 2024 |
KMC’s Newsletter aims to update and summarize the general provisions related to Taxation, Accounting, Investment and Labor in Vietnam. You should seek professional advice before making a decision.
