Newsletter – October 2022

1. CIT on salary expenses paid for unused annual leaves – OL No. 39064/CTHN-TTHT dated 09 August 2022 issued by the Hanoi Tax Department stipulated on CIT for salary expenses paid to unused annual leaves as follows:
2. PIT for the expatriate who is assigned to work in Viet Nam – OL No. 35195/CTHN-TTHT dated 19 July 2022 issued by Hanoi Tax Department on PIT declaration for foreigners as follows:
3. VAT Declaration for transferring right of using land activities – OL No. 43725/CTHN-TTHT dated 06 September 2022 guidance on VAT policy as follows:
4. FCT levied on income from providing the right to use digital utilities on available technological platforms – OL No. 42786/CTHN-TTHT dated 30 August 2022 reguated on declaring FCT of income from providing the right to use digital utilities on available technological platforms as follows:

KMC_Newsletter_October 2022 (EN version)