# Title Modified Date
1
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
2
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
3
Guidance on VAT declaration for activities of selling goods outside the provincial area in 2021

28 April 2021

28 April 2021
4
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
5
Guidance on facilitating foreigners to enter Ho Chi Minh City

26 March 2021

26 March 2021
6
CIT incentives is not entitled for saving interest arising outside the preferential areas:

26 March 2021

26 March 2021
7
The corresponding income from hiring enterprise outside the areas eligible for processing incentives will be entitled to enjoy CIT incentives

26 March 2021

26 March 2021
8
VAT declaration and deduction for non – merchant imported goods are allowed

26 March 2021

26 March 2021
9
The representative office carries out making monthly PIT declaration.

26 March 2021

26 March 2021
10
Allocating the input VAT when engaging in both VAT taxable and non-taxable activities

26 March 2021

26 March 2021
11
Guidance on Law on Investment 2020 implementation

24 February 2021

24 February 2021
12
New Decree on Business Registration

24 February 2021

24 February 2021
13
Tax policies for expenses from apartment purchasing for foreign employees

24 February 2021

24 February 2021
14
Interest-free loans from the parent company shall be determined as the tax liability imposition

24 February 2021

24 February 2021
15
Expenditures on children for Vietnamese employees of the foreign parent company who are deployed to work in Vietnam shall not be exempted when calculating PIT and not be deductible when calculating CIT.

24 February 2021

24 February 2021
16
Guidance on CIT exemption, reduction for science and technology enterprises

24 February 2021

24 February 2021
17
New regulations on foreign workers working in Vietnam

20 January 2021

20 January 2021
18
The financially independent subordinate units shall enjoy the incentives of a 30% reduction on the payable CIT in accordance with Decree No. 114/2020/ND-CP

20 January 2021

20 January 2021
19
Expenditures of the year-end party for the employees shall be deductible during CIT calculation

20 January 2021

20 January 2021
20
VAT policies for EPE during the liquidation of its fixed assets (FA)

20 January 2021

20 January 2021
21
Reduction on the collection level of some fees and charges in order to support and remove difficulties for production and business activities and maintaining the social security in response to Covid-19 epidemic impact

20 January 2021

20 January 2021
22
The official schedule of The Lunar New Year an National Day in 2021 holidays

30 December 2020

30 December 2020
23
The National Assembly has decided not to increase the basic salary

30 December 2020

30 December 2020
24
Continuing on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
25
FCT must be paid for the income from incurred abroad services but being consumed in Vietnam

30 December 2020

30 December 2020
26
Foreign contractors’ incomes from data access are subject to FCT contribution.

30 December 2020

30 December 2020
27
Guiding Official Letter on some news points of Decree No. 125/2020/ND-CP regulating administrative penalties for tax or invoice-related violations

30 December 2020

30 December 2020
28
Guiding Official Letter on some news points of Decree No. 123/2020/ND-CP prescribing invoices and records

30 December 2020

30 December 2020
29
Guidance on considering foreigners entry approval to Vietnam during Covid-19 pandemic

30 December 2020

30 December 2020
30
Specifying regulations on the retirement age of the laborers

30 December 2020

30 December 2020