- PIT policy for foreigners – OL No. 8204/CTHN-TTHT dated 28 February 2023 guides on PIT policy for foreigners as follows
- Guidance on VAT policy according to Decree No. 15/2022/ND-CP – OL No. 8202/CTHN-TTHT dated 28 February 2023 guiding on the VAT policy under Decree No. 15/2022/ND-CP as follows:
- Estimated CIT remittance of 4 quarters must ensure not less than 80% of the final settlement – OL No. 9579/CTHN-TTHT dated 07 March 2023 issued by the Tax Department of Hanoi guidance specifically as follows:
- IMPORT AND EXPORT TAX – OL No. 795/TCHQ-TXNK dated 24 February 2023 guidance on import tax of goods temporarily exported then re-import for warranty repair or replacement as follows:
- Guidance on VAT rates related to invoices – OL No. 9301/CTHN-TTHT dated 06 March 2023 guiding on VAT rates as follows:
- Draft amendment of Law on Social Insurance – Currently, the MOLISA is collecting comments on a new draft to amend the Law on Social Insurance (“SI”) in a fundamental and comprehensive manner. The following notable changes in the new draft Law on Social Insurance are:
1 November, 2023
Instructions on defective and damaged goods during the production process – OL No. 796/TCT-CS dated 20 March 2023 issued by the General Tax Department guides as: Taxation on service of sample testing...
1 October, 2023
CIT incentives for new investment projects in the industrial park – OL No. 2876/CTBNI-TTHT dated 27 July 2023 issued by the Tax Department of Bac Ninh Province specifics as...
3 September, 2023
Important notes on Conditions of Foreign Loans applicable to borrowers who are not credit institutions, branches of foreign banks in Vietnam – Circular 08/2023/TT-NHNN (“TT08”) dated 30 June 2023 issued...
2 August, 2023
Determine the discount on exchange bills and deferred interest in the formula for calculating total interest expense – OL No. 42369/CTHN-TTHT dated 19 June 2023 issued by the Tax Department of Ha...