# Title Modified Date
1
Overtime working hours of employees in 1 month will be increased to over 40 hours but not exceeded 60 hours

30 March 2022

30 March 2022
2
Must withhold 10% PIT for extra payments after termination of employment contract

30 March 2022

30 March 2022
3
Foreign business individuals must pay contractor tax when providing services in Vietnam

30 March 2022

30 March 2022
4
Must distribute PIT on income from salaries and remunerations of individuals working in other province that are paid by the headquarter

30 March 2022

30 March 2022
5
People entering Vietnam only need to test negative for SARS-CoV-2 and do not have to be isolated from March 15, 2022

16 March 2022

16 March 2022
6
Visa exemption for citizens of 13 countries to enter Vietnam and remove restrictions, reinstate entry and exit procedures from March 15, 2022

16 March 2022

16 March 2022
7
Guidelines for settlement of social insurance benefits for employees undergoing Covid-19 treatment

15 March 2022

15 March 2022
8
Proposal to restore the visa policy applied to visitors entering Vietnam before the Covid-19 epidemic

15 March 2022

15 March 2022
9
Deducted VAT and claimed expense for CIT purpose when the payment conditions through a third party are specified in the contract

15 March 2022

15 March 2022
10
Must declare and pay VAT and PIT for consulting and design activities of individuals with total revenue of over 100 million VND/year

15 March 2022

15 March 2022
11
New guidance on medical isolation for people with close contacts (F1)

09 March 2022

09 March 2022
12
Law on amending and supplementing a number of articles of the Law on Investment, the Law on Enterprises, and other laws

09 March 2022

09 March 2022
13
Expense for export trials is included in deductible expenses when calculating CIT

09 March 2022

09 March 2022
14
Not entitled to CIT incentives by geographical areas for income from deposit interest

09 March 2022

09 March 2022
15
The cost of destruction of damaged goods is not included in the deductible expenses when calculating CIT

09 March 2022

09 March 2022
16
Decree on administrative penalties for violations arising from labor, social insurance, and sending Vietnamese workers abroad under labor contracts

08 March 2022

08 March 2022
17
Only being deducted input VAT on the goods and services serving the manufacture or sale of the goods/services subject to VAT

08 March 2022

08 March 2022
18
Contractors directly signing a contract with donors to implement projects funded of non-refundable ODA are eligible for VAT refund

08 March 2022

08 March 2022
19
Registration fee exemption for electronic cars for 3 years from March 1, 2022

08 March 2022

08 March 2022
20
New regulations on penalties for administrative violations against regulations on Planning and Investment

08 March 2022

08 March 2022
21
Export processing enterprises must issue sales invoices (to be used by entities in free trade zones) when selling goods or giving to employees and customers

08 March 2022

08 March 2022
22
Must issue VAT invoices, declare and pay VAT when transferring assets from headquarter to the independent accounting branch

08 March 2022

08 March 2022
23
Applying the VAT rate of 10% for the management, urging and supervision of export orders for overseas customers

08 March 2022

08 March 2022
24
Issuing e-invoice and recording revenue when the goods have been already exported as certified by the customs authority

08 March 2022

08 March 2022
25
Decree on the administration of Vietnamese working abroad in the form of labor contracts

08 March 2022

08 March 2022
26
Recorded in deductible expenses when paying for unpaid annual leave as overtime

08 March 2022

08 March 2022
27
From 01/01/2022 VAT declaration for extraprovincial business is not required

08 March 2022

08 March 2022
28
Not included in PIT taxable income for the monetary support to employees in order to combat the COVID-19 pandemic

08 March 2022

08 March 2022
29
Automatically extension for the temporary residence for the foreigners who were affected by Covid-19 Pandemic

24 December 2021

24 December 2021
30
The PIT expense that arising from overseas income of foreign workers: Claimed a deduction from taxable corporate income and included in personal income taxable income

24 December 2021

24 December 2021