# Title Modified Date
1
Must calculate PIT payable for expenses on employees due to the Covid-19 epidemic  

26 July 2021

26 July 2021
2
Export processing enterprises providing abroad services are not subjected to VAT contribution and allowed to use commercial invoices

26 July 2021

26 July 2021
3
No PIT declaration has to be made if the organizations, individuals do not conduct any income payment

26 July 2021

26 July 2021
4
Continuing on the automatic visa extension for foreigners in Vietnam that are affected by COVID-19

26 June 2021

26 June 2021
5
Hanoi city re-assigns receipt unit of entry requests for foreigners

26 June 2021

26 June 2021
6
Investment projects operating in industrial clusters are not entitled to CIT incentives

26 June 2021

26 June 2021
7
Paid VAT in the importing process must not get deductible if the buyer has not yet paid the seller when the payment due had already matured

26 June 2021

26 June 2021
8
Must issue invoices for gifted and donated goods, services

26 June 2021

26 June 2021
9
Commercial invoices received via email are illegal invoices

26 June 2021

26 June 2021
10
Supporting trade union members and employees affected by the Covid-19 epidemic

07 June 2021

07 June 2021
11
Must deduct PIT of individuals with assigned contract

07 June 2021

07 June 2021
12
Apply 10% VAT rate for conducting services to foreign organizations and consuming them in Vietnam activities

07 June 2021

07 June 2021
13
VAT policy for services conducted for Export processing enterprise (EPE)

07 June 2021

07 June 2021
14
Conditions for getting deductible for exceeded over-time working hours expenses when calculating CIT

07 June 2021

07 June 2021
15
Work permit renewal for foreign employees working in Vietnam

07 June 2021

07 June 2021
16
Supporting Viet Yen District Medical Center – Bac Giang province against Covid-19 pandemic

01 June 2021

01 June 2021
17
Building school and providing 5,000 meals for children in Sa Long – Dien Bien and Tet gifts for households with difficult family circumstances

27 May 2021

27 May 2021
18
Extending centralized isolation period from 14 days to 21 days.

19 May 2021

19 May 2021
19
New regulation on inspecting the practical fulfillment of conditions customs inspection, supervision by exporting processing enterprises (EPE)

19 May 2021

19 May 2021
20
Foreign party must pay Foreign Contractor Tax (FCT) for received monetary compensation

19 May 2021

19 May 2021
21
Enterprise is allowed to abbreviate its headquarter address on the invoices

19 May 2021

19 May 2021
22
The Company is obligated to make tax declaration for trade discounts, promotion on behalf of individuals who are household businesses and individual businesses paying fixed tax 

19 May 2021

19 May 2021
23
Applying VAT rate at 10% for international transport brokerage service when providing to Companies in Vietnam

19 May 2021

19 May 2021
24
Advancing on COVID-19 infection risk assessment in labor facility

28 April 2021

28 April 2021
25
Issuing new dossier form for the enterprise registration procedure

28 April 2021

28 April 2021
26
Guiding Decree on some articles implementation of the Law on Investment 2020

28 April 2021

28 April 2021
27
POB of electricity bill by the company does not require VAT declaration and will not be included in deductible expenses when calculating CIT.

28 April 2021

28 April 2021
28
POB (Payment on behalf) of the medical isolation costs by the company due to the Covid-19 for foreign workers must be included in taxable PIT income.

28 April 2021

28 April 2021
29
Guidance on VAT declaration for activities of selling goods outside the provincial area in 2021

28 April 2021

28 April 2021
30
Enterprises shall record the expenses of donations, sponsorships in cash or goods for Covid-19 epidemic prevention and control activities as deductible expenses when determining taxable income for CIT.

28 April 2021

28 April 2021