# Title Modified Date
1
Not included in PIT taxable income for the monetary support to employees in order to combat the COVID-19 pandemic

08 March 2022

08 March 2022
2
Automatically extension for the temporary residence for the foreigners who were affected by Covid-19 Pandemic

24 December 2021

24 December 2021
3
The PIT expense that arising from overseas income of foreign workers: Claimed a deduction from taxable corporate income and included in personal income taxable income

24 December 2021

24 December 2021
4
The individual that earns a revenue from leasing out property not exceeding 100 million VND/year exempt from VAT, PIT

24 December 2021

24 December 2021
5
Registration fees for domestically assembled vehicles are cut by 50%

24 December 2021

24 December 2021
6
Regulations on Covid-19 testing service fees

24 December 2021

24 December 2021
7
Hanoi City allows people (F1) who had close contacts with a positive case of SARS-CoV-2 to have medical isolation at home

24 December 2021

24 December 2021
8
The Cargo transport agent is not subject to 30% reduction of VAT rate in the last two months of 2021

24 December 2021

24 December 2021
9
Services provided to overseas organizations and consumed in Vietnam: 10% VAT will be applied

24 December 2021

24 December 2021
10
Decree No. 102/2021/NĐ-CP amending and supplementing the penalties for administrative violations against regulations on tax, invoice, customs

24 December 2021

24 December 2021
11
Provisional guidelines on controlling the COVID-19 epidemic in manufacturing facilities, business entities, and industrial parks

27 November 2021

27 November 2021
12
The organization is responsible for declaring and paying tax on behalf of another individual when paying bonuses, promotions, assistance for presumptive taxpayers

27 November 2021

27 November 2021
13
Quarantine expenses for COVID-19: Claimed a deduction from taxable corporate income, not included in personal income taxable income

27 November 2021

27 November 2021
14
Decree No. 92/2021/ND-CP: Detailed regulations on implementation of Resolution No. 406/NQ-UBTVQH15, regarding several measures to support enterprises and people suffering COVID-19 impacts

27 November 2021

27 November 2021
15
Amendments to Resolution No. 68/NQ-CP on supporting employees and employers due to COVID-19

06 November 2021

06 November 2021
16
The total temporary payment CIT amount for the first 03 quarters of the tax year must not be less than 75% of the payable CIT amount according to the annual finalization

06 November 2021

06 November 2021
17
Guidance for tax declaration of branches on a different province, city from their headquarter

06 November 2021

06 November 2021
18
Exemption and reduction of CIT, PIC, VAT taxable to support businesses and people who are affected by the Covid-19 epidemic

06 November 2021

06 November 2021
19
Policies on supporting workers affected by COVID-19 using the Unemployment insurance (UI) fund

18 October 2021

18 October 2021
20
VAT invoice issuance is not required when gifting vouchers to clients

18 October 2021

18 October 2021
21
VAT return shall not be applied when casual enterprise converts into Enterprise Processing Export (EPE)  

18 October 2021

18 October 2021
22
Circular No. 78/2021/TT-BTC prescribing invoices, records

18 October 2021

18 October 2021
23
Applying a 30% reduction on land rental in 2021 for the entities who are affected by the Covid-19 epidemic

18 October 2021

18 October 2021
24
The Resolution supporting enterprises amid the Covid-19 pandemic is officially issued

05 October 2021

05 October 2021
25
Incomes from a new investment project that inherits assets from a terminated investment project shall not be entitled to CIT incentives under the form of new investment projects  

05 October 2021

05 October 2021
26
Gifting property that is not required to register the ownership, right to use shall not be subjected to PIT declaration and payment

05 October 2021

05 October 2021
27
Imported goods to support Covid-19 prevention and control are entitled to apply tax policies as humanitarian aid, non-refundable aid.

05 October 2021

05 October 2021
28
1.000.000 VND meal support for employees who are participating “three-on-the-spot” at their enterprises

15 September 2021

15 September 2021
29
Regional CIT incentives are not enjoyable when supplementing new business lines

15 September 2021

15 September 2021
30
Individuals represent their group to buy invoices from tax authorities when signing contracts with enterprises

15 September 2021

15 September 2021