KMC’s Newsletter – October 2023 updated contents on accounting, tax, human resources, investment and business as follows:

  1. Instructions on defective and damaged goods during the production process guides by OL No. 796/TCT-CS dated 20 March 2023 issued by the General Tax Department.
  2. Instructions on determining deductible interest expenses according to the limit of 30% EBITDA for income from deferred sales interest – OL No. 42369/CTHN-TTHT dated 19 June 2023 issued by the Tax Department of Ha Noi.
  3. Taxation on service of sample testing prior to importing to Vietnam – OL No. 47359/CTHN-TTHT dated 05 July 2023 issued by the Tax Department of Ha Noi.
  4. PIT on the contract signed with a foreign collaborator  – OL No. 13697/CTBDU-TTHT dated 12 July 2023 issued by the Tax Department of Binh Duong.
  5. VAT declaration – OL No. 27085/CTHN-72028/CTHN-TTHT dated 09 October 2023 issued by the Tax Department of Ha Noi.
  6. Issue invoices to return imported goods – OL No. 74367/CTHN-TTHT dated 18 October 2023 issued by the Tax Department of Ha Noi.

KMC_Newsletter_October 2023 (EN version)