# Title Modified Date
1
Several New Points of the Social Insurance Law (amended)

12 July 2024

12 July 2024
2
Guidelines for issuing electronic invoices for the trade discounts

12 July 2024

12 July 2024
3
Several New Points Regarding Tax Incentives in the Draft of Corporate Income Tax Law (amended)

12 July 2024

12 July 2024
4
Increase the regional minimum wage for employees from July 1st, 2024

02 July 2024

02 July 2024
5
From July 1, 2024, the base salary is 2.34 million VND/month

02 July 2024

02 July 2024
6
Continue to apply VAT reduction for groups of goods and services that are applying the tax rate of 10% to 8% in the last 6 months of 2024

02 July 2024

02 July 2024
7
List of products, goods, and services requiring contract registration according to the template and general transaction conditions

26 June 2024

26 June 2024
8
Corporate Income Tax incentives do not apply to additional commercial professions of the enterprise without increased investment capital

26 June 2024

26 June 2024
9
Extension of Deadlines for Payment of Value-Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rent in 2024

26 June 2024

26 June 2024
10
New regulation on non-cash payment

11 June 2024

11 June 2024
11
Goods paid for through e-wallets are eligible for input VAT deduction and can be recorded as deductible expenses

11 June 2024

11 June 2024
12
Regularly incurred expenses during the capital construction period are recognized as deductible expenses when calculating corporate income tax.

11 June 2024

11 June 2024
13
Individuals who are the owners of a single-member limited liability company are not required to pay personal income tax on capital investment when distributing profits

11 June 2024

11 June 2024
14
Income from exchange rate differences directly related to revenue and expenses of incentive enterprise that also enjoys coporate income tax incentives

11 June 2024

11 June 2024
15
Tax incentives for supporting industrial product manufacturing activities

20 May 2024

20 May 2024
16
Custom procedures for the sales of goods for foreign entities and shipment in Vietnam with multiple parties engaged.

20 May 2024

20 May 2024
17
Income from exchange rate differences directly related to revenue and expenses of incentive enterprise that also enjoys coporate income tax incentives

20 May 2024

20 May 2024
18
Proposal on the schedule to increase the Health Insurance (HI) contribution

10 May 2024

10 May 2024
19
Foreign Contractor Tax Obligation for Raw materials imported from abroad transported to International intermodal terminal.

10 May 2024

10 May 2024
20
The seller must issue an adjusted invoice for sales returns.

10 May 2024

10 May 2024
21
The remaining input value added tax (VAT) credit can be transferred to the parent company after the branch ceases operations

10 May 2024

10 May 2024
22
The new level of unemployment insurance (UI) contribution as proposed in the draft of the revised Employment Law

10 May 2024

10 May 2024
23
Guidelines for tax declaration regarding dependent branches

10 May 2024

10 May 2024
24
Deductible from the taxable personal income up to a maximum of 1 million VND/month when employees participate in voluntary retirement savings

10 May 2024

10 May 2024
25
Not required to declare, calculate, and submit VAT when transferring investment projects

10 May 2024

10 May 2024
26
Proposal to increase statutory minimum wages from July 1st, 2024

09 April 2024

09 April 2024
27
The conditions for applying preferential corporate income tax (CIT) to expansion investment projects and interest from savings deposits.

09 April 2024

09 April 2024
28
Individuals without residency receiving gifts of capital in a Vietnamese company are subject to personal income tax (PIT) on the income from gifts at a rate of 10%.

09 April 2024

09 April 2024
29
Issue a value-added tax (VAT) invoice is required upon completion of each stage in the process of providing services.

09 April 2024

09 April 2024
30
New regulations on making job-seeking notices during unemployment allowance receipt

09 April 2024

09 April 2024