| 1 |
When making the on the spot export declaration as designated by the foreign trader, must ensure that the foreign trader does not have any presence in Vietnam.
01 September 2023
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01 September 2023 |
| 2 |
Invoices made before the validity date of Decree No. 15/2022/ND-CP are not eligible for VAT reduction
01 September 2023
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01 September 2023 |
| 3 |
If the project meets the conditions on the investment field, directly related incomes and expenses are also entitled to CIT incentives
01 September 2023
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01 September 2023 |
| 4 |
Not included in deductible expenses for funding for the People’s Committee
01 September 2023
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01 September 2023 |
| 5 |
Must deduct and pay on behalf of foreign contractor tax when buying air tickets directly on the website of foreign airlines that have not yet registered for tax in Vietnam.
01 September 2023
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01 September 2023 |
| 6 |
Foreign-invested enterprises are not entitled to do temporary importation
01 September 2023
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01 September 2023 |
| 7 |
Enterprises must refund the refunded VAT corresponding to the returned export value.
01 September 2023
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01 September 2023 |
| 8 |
VAT must be charged when providing services outside the non-tariff zone for export-processing enterprises
01 September 2023
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01 September 2023 |
| 9 |
The guideline for tax obligations when setting up and using Science and technology development fund
01 September 2023
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01 September 2023 |
| 10 |
Guidance on bank guarantee
01 September 2023
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01 September 2023 |
| 11 |
Construction contractors are not required to declare current VAT when they do not sign contracts directly with the investor
01 September 2023
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01 September 2023 |
| 12 |
Not having to declare and pay VAT on the amount of sponsorship that is not accompanied by the performance of services for organizations or individuals
01 September 2023
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01 September 2023 |
| 13 |
Provisional corporate income tax of 04 quarters to be at least 80% of annual tax
01 September 2023
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01 September 2023 |
| 14 |
Guidance on the implementation of some contents of the Labor Code 2019
01 September 2023
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01 September 2023 |
| 15 |
Foreign loans must be reported monthly instead of quarterly basis
01 September 2023
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01 September 2023 |
| 16 |
Not included in the PIT taxable income for the expenses of air tickets and hotels of foreign experts as the business trip expenses.
01 September 2023
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01 September 2023 |
| 17 |
Included in the deductible expenses and VAT deduction declaration for the cost of visa services for foreign workers
01 September 2023
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01 September 2023 |
| 18 |
01 September 2023
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01 September 2023 |
| 19 |
Update and supplement the personal electronic identification (DDCN)/ Citizen identification (CCCD) of the insured in the Social Insurance database
01 September 2023
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01 September 2023 |
| 20 |
After the enterprise has a decision on dissolution and generates profit from real estate transfer, it shall be compensated with the loss from production and business activities
01 September 2023
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01 September 2023 |
| 21 |
Not entitled to CIT incentives when receiving income from compensation for damaged goods during transportation
01 September 2023
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01 September 2023 |
| 22 |
Tax declaration time is the time of issuing invoice when the e-invoice issue date is different from the signing date
01 September 2023
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01 September 2023 |
| 23 |
Some new regulations on placement and trading of privately placed corporate bonds
01 September 2023
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01 September 2023 |
| 24 |
Export processing enterprises must issue electronic VAT invoices when liquidating fixed assets to domestic enterprises
01 September 2023
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01 September 2023 |
| 25 |
Foreign individuals must pay PIT when there are goods imported from sales brokerage activities outside the territory of Vietnam for enterprises
01 September 2023
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01 September 2023 |
| 26 |
VAT refund procedures for new investment projects but different province
01 September 2023
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01 September 2023 |
| 27 |
Regulations on e-identification and e-verification for individuals, organizations
01 September 2023
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01 September 2023 |
| 28 |
Not entitled to CIT incentives when export processing enterprises incur domestic production and business activities
01 September 2023
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01 September 2023 |
| 29 |
Not included in deductible expenses when calculating CIT on the value of destroyed materials since customers changing production strategies
01 September 2023
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01 September 2023 |
| 30 |
Domestic enterprises that rent or borrow goods from export processing enterprises to support production are not exempted import tax
01 September 2023
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01 September 2023 |