POLICIES TO SUPPORT ENTERPRISES AND CITIZENS AFFECTED BY THE COVID-19 PANDEMIC – On 19 October 2021, the National Assembly approved Resolution 406/NQ-UBTVQH15 (“Resolution 406”) introducing some policies to support enterprises and citizens affected by the COVID-19 pandemic.
ACCOUNTING – OL No. 10385/BTC-QLKT date on 10th September 2021 issued by MOF has guidance on recording the expenses incurred due to the impact of Covid-19 pandemic.
LAW ON TAX ADMINISTRATION – Circular No. 80/2021/TT-BTC dated 29 September 2021 issued by the MOF guidance on implementing some articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated 19 October 2020 of the Government.
E-INVOICES – Circular 78/2021/TT-BTC dated 17 September 2021 issued by the MOF guidance on the implementation of some articles of the Law on Tax Administration and Decree No 123/2020/ND-CP of the Government regulated on invoices and documents.
IMPORT/EXPORT TAX – Resolution No. 106/NQ-CP dated 11th September 2021 promulgated by the Government to introduce tax policies on goods imported for supporting Covid-19 prevention and control.
