- 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.

Newsletter – October 2021
Other newsletters
-
1 May, 2022
Newsletter - April 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
Newsletter - March 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
Newsletter - February 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
Newsletter - January 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...