| 1 |
Calculation of foreign contractor tax in case of import of goods with royalty fee
01 September 2023
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01 September 2023 |
| 2 |
New regulations on the determination of the origin of imports and exports
01 September 2023
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01 September 2023 |
| 3 |
Corporate income tax paid on behalf of foreign experts is deductible when calculating CIT.
01 September 2023
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01 September 2023 |
| 4 |
Expenses that are deductible when calculating CIT but not deductible input VAT of non-paid imported goods
01 September 2023
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01 September 2023 |
| 5 |
Changes in the maximum social insurance contributions from July 1st, 2023
01 September 2023
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01 September 2023 |
| 6 |
Foreign contractor tax must be charged in case the foreign contractor provides services in Vietnam, even if the service is provided through an authorized party in Vietnam
01 September 2023
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01 September 2023 |
| 7 |
PIT policy for gifts for employees who have quit their jobs
01 September 2023
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01 September 2023 |
| 8 |
PIT is not required in Vietnam for income paid abroad by non-resident individuals not related to jobs performed in Vietnam.
01 September 2023
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01 September 2023 |
| 9 |
Promulgation of the list of waste permitted for import as production materials
01 September 2023
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01 September 2023 |
| 10 |
Reducing the required documents in the application for fire safety and firefighting license
01 September 2023
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01 September 2023 |
| 11 |
The VAT rate of 0% is not applied to services for export processing enterprises to rent warehouses
01 September 2023
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01 September 2023 |
| 12 |
Business establishments are not entitled to VAT refund for goods that are not exported at the customs operation area according to the provisions of the law on customs.
01 September 2023
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01 September 2023 |
| 13 |
Invoices issued after December 31, 2022 are subject to the VAT rate of 8% according to Decree No. 15/2022/ND-CP
01 September 2023
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01 September 2023 |
| 14 |
Transactions valued from 400.000.000 VND or higher are subjected to mandatory reporting for the State Bank
01 September 2023
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01 September 2023 |
| 15 |
CIT incentives for investment projects to build foreign language center with foreign capital
01 September 2023
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01 September 2023 |
| 16 |
Rental services of international telecommunications lines outside Vietnam are not subject to foreign contractor tax
01 September 2023
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01 September 2023 |
| 17 |
The seller declares VAT according to the time of making e-invoices with a different signing time from the time of invoice issuance
01 September 2023
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01 September 2023 |
| 18 |
New guidance for APEC business travel cards
01 September 2023
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01 September 2023 |
| 19 |
Investment incentives and tax policies applicable to non-tariff zones shall be enjoyed from the time of investment objectives in establishing an export processing company as stated in the Investment Registration Certificate
01 September 2023
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01 September 2023 |
| 20 |
Taxable income of foreign experts sent to work in Vietnam, including accommodation and travel expenses paid by the Company in Vietnam
01 September 2023
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01 September 2023 |
| 21 |
Goods imported for re-export are not subject to VAT
01 September 2023
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01 September 2023 |
| 22 |
Proposal to extend the term of electronic Visa (E-visa) from less than 30 days to not exceed 03 months
01 September 2023
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01 September 2023 |
| 23 |
Employees must declare and pay direct personal income tax on income from wages and salaries in Vietnam paid by the parent company abroad
01 September 2023
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01 September 2023 |
| 24 |
Cash rewards for distributors’ retail points are not included in deductible expenses
01 September 2023
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01 September 2023 |
| 25 |
Cash rewards for distributors’ retail points are not included in deductible expenses
01 September 2023
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01 September 2023 |
| 26 |
Tax refund in case the taxpayer meets the provisions of the law on tax administration law on VAT and meets the conditions on tax deduction and refund declaration
01 September 2023
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01 September 2023 |
| 27 |
Chipped Citizen identity cards renewal is not immediately required for enterprises’ legal representative
01 September 2023
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01 September 2023 |
| 28 |
Non-commercial imported goods are allowed to declare, deduct and refund VAT
01 September 2023
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01 September 2023 |
| 29 |
Depreciation expenses of fixed assets during the time the Company ceases production and business activities are not included in deductible expenses when calculating Corporate income tax.
01 September 2023
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01 September 2023 |
| 30 |
In cases of having to make personal income tax finalization with tax authorities
01 September 2023
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01 September 2023 |