# Title Modified Date
1
Additional commercial activities are not eligible for CIT incentives when they do not meet the requirements of the expansion investment project

26 August 2024

26 August 2024
2
Contractor tax is not required on forgiven foreign loan interest

26 August 2024

26 August 2024
3
New regulations on operating conditions of real estate trading floors

10 August 2024

10 August 2024
4
Enterprises providing industrial meals must issue invoices for each meal delivery

10 August 2024

10 August 2024
5
No invoice for cash compensation

10 August 2024

10 August 2024
6
Guidelines on tax declaration for invoices of foreign supplier TikTok Pte. Ltd

10 August 2024

10 August 2024
7
Regulations on housing ownership in Vietnam for foreign organizations and individuals from August 1st, 2024

27 July 2024

27 July 2024
8
Guidance on PIT calculation for payments after termination of labor contract

27 July 2024

27 July 2024
9
Personal income tax must be paid on gifts in the form of purchase gift certificates (Voucher) and tangible gifts

27 July 2024

27 July 2024
10
Several New Points of the Social Insurance Law (amended)

12 July 2024

12 July 2024
11
Guidelines for issuing electronic invoices for the trade discounts

12 July 2024

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

12 July 2024

12 July 2024
13
Increase the regional minimum wage for employees from July 1st, 2024

02 July 2024

02 July 2024
14
From July 1, 2024, the base salary is 2.34 million VND/month

02 July 2024

02 July 2024
15
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
16
List of products, goods, and services requiring contract registration according to the template and general transaction conditions

26 June 2024

26 June 2024
17
Corporate Income Tax incentives do not apply to additional commercial professions of the enterprise without increased investment capital

26 June 2024

26 June 2024
18
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
19
New regulation on non-cash payment

11 June 2024

11 June 2024
20
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
21
Regularly incurred expenses during the capital construction period are recognized as deductible expenses when calculating corporate income tax.

11 June 2024

11 June 2024
22
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
23
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
24
Tax incentives for supporting industrial product manufacturing activities

20 May 2024

20 May 2024
25
Custom procedures for the sales of goods for foreign entities and shipment in Vietnam with multiple parties engaged.

20 May 2024

20 May 2024
26
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
27
Proposal on the schedule to increase the Health Insurance (HI) contribution

10 May 2024

10 May 2024
28
Foreign Contractor Tax Obligation for Raw materials imported from abroad transported to International intermodal terminal.

10 May 2024

10 May 2024
29
The seller must issue an adjusted invoice for sales returns.

10 May 2024

10 May 2024
30
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