| 1 |
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 |
| 2 |
Guidance on facilitating foreigners to enter Ho Chi Minh City
26 March 2021
|
26 March 2021 |
| 3 |
CIT incentives is not entitled for saving interest arising outside the preferential areas:
26 March 2021
|
26 March 2021 |
| 4 |
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 |
| 5 |
VAT declaration and deduction for non – merchant imported goods are allowed
26 March 2021
|
26 March 2021 |
| 6 |
The representative office carries out making monthly PIT declaration.
26 March 2021
|
26 March 2021 |
| 7 |
Allocating the input VAT when engaging in both VAT taxable and non-taxable activities
26 March 2021
|
26 March 2021 |
| 8 |
Guidance on Law on Investment 2020 implementation
24 February 2021
|
24 February 2021 |
| 9 |
New Decree on Business Registration
24 February 2021
|
24 February 2021 |
| 10 |
Tax policies for expenses from apartment purchasing for foreign employees
24 February 2021
|
24 February 2021 |
| 11 |
Interest-free loans from the parent company shall be determined as the tax liability imposition
24 February 2021
|
24 February 2021 |
| 12 |
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 |
| 13 |
Guidance on CIT exemption, reduction for science and technology enterprises
24 February 2021
|
24 February 2021 |
| 14 |
New regulations on foreign workers working in Vietnam
20 January 2021
|
20 January 2021 |
| 15 |
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 |
| 16 |
Expenditures of the year-end party for the employees shall be deductible during CIT calculation
20 January 2021
|
20 January 2021 |
| 17 |
VAT policies for EPE during the liquidation of its fixed assets (FA)
20 January 2021
|
20 January 2021 |
| 18 |
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 |
| 19 |
The official schedule of The Lunar New Year an National Day in 2021 holidays
30 December 2020
|
30 December 2020 |
| 20 |
The National Assembly has decided not to increase the basic salary
30 December 2020
|
30 December 2020 |
| 21 |
Continuing on the automatic visa extension for foreigners in Vietnam
30 December 2020
|
30 December 2020 |
| 22 |
FCT must be paid for the income from incurred abroad services but being consumed in Vietnam
30 December 2020
|
30 December 2020 |
| 23 |
Foreign contractors’ incomes from data access are subject to FCT contribution.
30 December 2020
|
30 December 2020 |
| 24 |
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 |
| 25 |
Guiding Official Letter on some news points of Decree No. 123/2020/ND-CP prescribing invoices and records
30 December 2020
|
30 December 2020 |
| 26 |
Guidance on considering foreigners entry approval to Vietnam during Covid-19 pandemic
30 December 2020
|
30 December 2020 |
| 27 |
Specifying regulations on the retirement age of the laborers
30 December 2020
|
30 December 2020 |
| 28 |
VAT on importing non-commercial goods for production and business activities shall be deductible
30 December 2020
|
30 December 2020 |
| 29 |
Covid-19 isolation expenses for the employee must be included in the taxable incomes for PIT and included in deductible expenses when calculating CIT
30 December 2020
|
30 December 2020 |
| 30 |
Circular No. 88/2020/TT-BTC amending, supplementing Article 26 Circular No. 68/2019/TT-BTC dated September 30th, 2019 regulates on e-invoices
30 December 2020
|
30 December 2020 |