- 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.
1 May, 2022
ACCOUNTING PRINCIPLES – Guidance on setting up and handling of provisions for devaluation of securities investment VALUE ADDED TAX – Guidance on time to issue reduced VAT invoice for...
5 April, 2022
CORPORATE INCOME TAX – Guidance on CIT declaration for dependent units VALUE ADDED TAX – Guidance on VAT reduction under Decree No. 15/2022/ND-CP E- INVOICE – Mandatory use of e-invoices in 57...
16 March, 2022
VALUE ADDED TAX – value-added tax (“VAT”) rate being reduced by 2% in 2022 and Regulation on declaring VAT for dependent accounting branches in other provinces CORPORATE INCOME TAX...
1 February, 2022
PERSONAL INCOME TAX – Personal income tax for business households and individuals VALUE ADDED TAX – Value added tax for business households and individuals E- INVOICE – New guidance...