# Title Modified Date
1
Transactions valued from 400.000.000 VND or higher are subjected to mandatory reporting for the State Bank

01 September 2023

01 September 2023
2
CIT incentives for investment projects to build foreign language center with foreign capital

01 September 2023

01 September 2023
3
Rental services of international telecommunications lines outside Vietnam are not subject to foreign contractor tax

01 September 2023

01 September 2023
4
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

01 September 2023
5
New guidance for APEC business travel cards

01 September 2023

01 September 2023
6
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

01 September 2023
7
Taxable income of foreign experts sent to work in Vietnam, including accommodation and travel expenses paid by the Company in Vietnam

01 September 2023

01 September 2023
8
Goods imported for re-export are not subject to VAT

01 September 2023

01 September 2023
9
Proposal to extend the term of electronic Visa (E-visa) from less than 30 days to not exceed 03 months

01 September 2023

01 September 2023
10
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

01 September 2023
11
Cash rewards for distributors’ retail points are not included in deductible expenses

01 September 2023

01 September 2023
12
Cash rewards for distributors’ retail points are not included in deductible expenses

01 September 2023

01 September 2023
13
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

01 September 2023
14
Chipped Citizen identity cards renewal is not immediately required for enterprises’ legal representative

01 September 2023

01 September 2023
15
Non-commercial imported goods are allowed to declare, deduct and refund VAT

01 September 2023

01 September 2023
16
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

01 September 2023
17
In cases of having to make personal income tax finalization with tax authorities

01 September 2023

01 September 2023
18
Enterprise is allowed to negotiate with bondholders to make an alternate payment by another asset for matured bonds principal and its interest

01 September 2023

01 September 2023
19
Allowed for VAT refund for imported goods that must be re-exported

01 September 2023

01 September 2023
20
CIT incentives are not applied to income generated from assets moving from non-incentive areas to incentive areas

01 September 2023

01 September 2023
21
Amending and supplementing regulations on VAT refund dossiers for conditional business lines

01 September 2023

01 September 2023
22
Support policy for employees who lost their job, got their working hours reduced or their labor contracts terminated due to their companies’ cancellation or reduction of purchase orders

01 September 2023

01 September 2023
23
Obligated to notify the accelerated depreciation method and the period of depreciation to the tax authority before implementation

01 September 2023

01 September 2023
24
Regulations on additional declaration of omitted input invoices and returned sales invoices

01 September 2023

01 September 2023
25
Not re-determined when finalizing personal income tax for individual income tax amounts determined for each province by month or quarter corresponding to the personal income tax period

01 September 2023

01 September 2023
26
Deregulating the removal of some regulations and conditions on issuing, extending and certifying work permits for foreign workers working in Vietnam from January 01st, 2023

01 September 2023

01 September 2023
27
Not subject to declare and pay PIT for gifts to employees in kind without registration of ownership

01 September 2023

01 September 2023
28
Not reduce VAT for services completed in 2022 but invoiced in 2023

01 September 2023

01 September 2023
29
Reduction of land and water surface rents in 2022 for entities who are directly leased land or water surface by the State

01 September 2023

01 September 2023
30
Guidance on how to issue criminal records through online public services at the Hanoi Department of Justice from January 1st, 2023

01 September 2023

01 September 2023