| 1 |
Exchange rate interest difference from selling foreign currency is not included in income for determining tax exemption or tax reduction periods
08 December 2023
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08 December 2023 |
| 2 |
Exchange rate interest difference from selling foreign currency is not included in income for determining tax exemption or tax reduction periods
08 December 2023
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08 December 2023 |
| 3 |
Provision for bad debts are allowed to be made and recorded as deductible expenses when calculating corporate income tax in cases where prepayment has been made but the supplier has not completed the service provision.
08 December 2023
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08 December 2023 |
| 4 |
Declaring amended and supplemented administration procedures under Vietnam Social Insurance’s authority
08 December 2023
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08 December 2023 |
| 5 |
Deductible expenses are recorded for depreciation costs of fixed assets in sports areas serving employees.
08 December 2023
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08 December 2023 |
| 6 |
Instructions for profits remitted abroad.
08 December 2023
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08 December 2023 |
| 7 |
Deductible expenses for personal income tax paid on behalf of employees as stipulated in the labor contract.
08 December 2023
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08 December 2023 |
| 8 |
Delaying the union contribution term and providing support for redundancy employees of 1 to 3 million Vietnam Dong due to reduced manufacturing
08 December 2023
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08 December 2023 |
| 9 |
10% personal income tax must be deducted when paying individual who are not registered as a business to perform labor supply services.
08 December 2023
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08 December 2023 |
| 10 |
Do not declare deductions for the VAT payment document at import stage paid by foreign parties
08 December 2023
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08 December 2023 |
| 11 |
Reduction of land rents in 2023 for entities who are directly leased land by the State
08 December 2023
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08 December 2023 |
| 12 |
Employees working for small and medium enterprises can receive support of 02 million VND/ each person when they participate in vocational training courses
08 December 2023
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08 December 2023 |
| 13 |
Time to issue invoices and declare VAT, CIT when exporting goods
08 December 2023
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08 December 2023 |
| 14 |
Vietnamese subcontractors shall issue VAT invoices when providing services to foreign prime contractors
08 December 2023
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08 December 2023 |
| 15 |
Issue adjusted invoice in case of reduction in export sales price due to poor quality goods
08 December 2023
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08 December 2023 |
| 16 |
Credit institutions, foreign bank branches are allowed to approve loan demands in some fields from September 1st, 2023
22 September 2023
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22 September 2023 |
| 17 |
Issue VAT invoice with VAT rate of 10% in case of selling goods to the foreign entity with the representative in Vietnam
22 September 2023
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22 September 2023 |
| 18 |
Expenses paid by personal credit card are declared, deducted input VAT and considered deductible expenses when calculating corporate income tax
22 September 2023
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22 September 2023 |
| 19 |
To declare and deduct VAT according to the tax rate stated on the invoice for invoices issued with incorrect VAT rate if it is proven that the seller declared and paid tax at the rate on the invoice
22 September 2023
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22 September 2023 |
| 20 |
Granting Electronic Visas (E-visas) shall be applicable to citizens of all countries and territories from August 15th, 2023
01 September 2023
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01 September 2023 |
| 21 |
Loan transactions from commercial banks that account for at least 25% of the owner’s contributed capital and account for more than 50% of the total medium and long-term debts are within the scope of Decree 132/2020/ND-CP on related-party transactions
01 September 2023
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01 September 2023 |
| 22 |
Declare and pay CIT, PIT for dependent accounting branches in other provinces
01 September 2023
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01 September 2023 |
| 23 |
Collected and paid on behalf transactions between the Parent company and Subsidiary are not regulated by Decree 132/2020/ND-CP on related-party transactions.
01 September 2023
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01 September 2023 |
| 24 |
Circular guiding implementation of the law on anti-money laundering.
01 September 2023
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01 September 2023 |
| 25 |
Not subject to declare and pay VAT when receiving compensation.
01 September 2023
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01 September 2023 |
| 26 |
Export processing enterprises use electronic sales invoices when liquidating assets inland.
01 September 2023
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01 September 2023 |
| 27 |
The seller issues a return invoice to reduce or replace the invoice issued when the buyer returns the goods; guidance on making discount invoices for goods eligible for VAT reduction according to Decree No. 15/2022/ND-CP.
01 September 2023
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01 September 2023 |
| 28 |
Increasing the term of E-Visa and temporary residence for citizens of a country with unilateral visa-free entry
01 September 2023
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01 September 2023 |
| 29 |
The tax rate of 0% is applied to goods sold that the delivery location is outside Vietnam
01 September 2023
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01 September 2023 |
| 30 |
Not subject to charge PIT when paying brokerage fees for overseas sales to non-resident foreign collaborators
01 September 2023
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01 September 2023 |