| 1 |
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 |
| 2 |
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 |
| 3 |
Not subject to declare and pay PIT for gifts to employees in kind without registration of ownership
01 September 2023
|
01 September 2023 |
| 4 |
Not reduce VAT for services completed in 2022 but invoiced in 2023
01 September 2023
|
01 September 2023 |
| 5 |
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 |
| 6 |
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 |
| 7 |
Foreign contractor tax must be charged on expenses incurred in the human resource support contract of the overseas parent company
01 September 2023
|
01 September 2023 |
| 8 |
PIT of foreign workers receiving Net salary in Vietnam and abroad
01 September 2023
|
01 September 2023 |
| 9 |
Announcement of the list of foreign tax-registered suppliers in Vietnam
01 September 2023
|
01 September 2023 |
| 10 |
Announcement of the list of foreign tax-registered suppliers in Vietnam
01 September 2023
|
01 September 2023 |
| 11 |
When making the on the spot export declaration as designated by the foreign trader, must ensure that the foreign trader does not have any presence in Vietnam.
01 September 2023
|
01 September 2023 |
| 12 |
Invoices made before the validity date of Decree No. 15/2022/ND-CP are not eligible for VAT reduction
01 September 2023
|
01 September 2023 |
| 13 |
If the project meets the conditions on the investment field, directly related incomes and expenses are also entitled to CIT incentives
01 September 2023
|
01 September 2023 |
| 14 |
Not included in deductible expenses for funding for the People’s Committee
01 September 2023
|
01 September 2023 |
| 15 |
Must deduct and pay on behalf of foreign contractor tax when buying air tickets directly on the website of foreign airlines that have not yet registered for tax in Vietnam.
01 September 2023
|
01 September 2023 |
| 16 |
Foreign-invested enterprises are not entitled to do temporary importation
01 September 2023
|
01 September 2023 |
| 17 |
Enterprises must refund the refunded VAT corresponding to the returned export value.
01 September 2023
|
01 September 2023 |
| 18 |
VAT must be charged when providing services outside the non-tariff zone for export-processing enterprises
01 September 2023
|
01 September 2023 |
| 19 |
The guideline for tax obligations when setting up and using Science and technology development fund
01 September 2023
|
01 September 2023 |
| 20 |
Guidance on bank guarantee
01 September 2023
|
01 September 2023 |
| 21 |
Construction contractors are not required to declare current VAT when they do not sign contracts directly with the investor
01 September 2023
|
01 September 2023 |
| 22 |
Not having to declare and pay VAT on the amount of sponsorship that is not accompanied by the performance of services for organizations or individuals
01 September 2023
|
01 September 2023 |
| 23 |
Provisional corporate income tax of 04 quarters to be at least 80% of annual tax
01 September 2023
|
01 September 2023 |
| 24 |
Guidance on the implementation of some contents of the Labor Code 2019
01 September 2023
|
01 September 2023 |
| 25 |
Foreign loans must be reported monthly instead of quarterly basis
01 September 2023
|
01 September 2023 |
| 26 |
Not included in the PIT taxable income for the expenses of air tickets and hotels of foreign experts as the business trip expenses.
01 September 2023
|
01 September 2023 |
| 27 |
01 September 2023
|
01 September 2023 |
| 28 |
Update and supplement the personal electronic identification (DDCN)/ Citizen identification (CCCD) of the insured in the Social Insurance database
01 September 2023
|
01 September 2023 |
| 29 |
After the enterprise has a decision on dissolution and generates profit from real estate transfer, it shall be compensated with the loss from production and business activities
01 September 2023
|
01 September 2023 |
| 30 |
Not entitled to CIT incentives when receiving income from compensation for damaged goods during transportation
01 September 2023
|
01 September 2023 |