# Title Modified Date
1
Work permit renewal for foreign employees working in Vietnam

07 June 2021

07 June 2021
2
Extending centralized isolation period from 14 days to 21 days.

19 May 2021

19 May 2021
3
New regulation on inspecting the practical fulfillment of conditions customs inspection, supervision by exporting processing enterprises (EPE)

19 May 2021

19 May 2021
4
Foreign party must pay Foreign Contractor Tax (FCT) for received monetary compensation

19 May 2021

19 May 2021
5
Enterprise is allowed to abbreviate its headquarter address on the invoices

19 May 2021

19 May 2021
6
The Company is obligated to make tax declaration for trade discounts, promotion on behalf of individuals who are household businesses and individual businesses paying fixed tax 

19 May 2021

19 May 2021
7
Applying VAT rate at 10% for international transport brokerage service when providing to Companies in Vietnam

19 May 2021

19 May 2021
8
Advancing on COVID-19 infection risk assessment in labor facility

28 April 2021

28 April 2021
9
Issuing new dossier form for the enterprise registration procedure

28 April 2021

28 April 2021
10
Guiding Decree on some articles implementation of the Law on Investment 2020

28 April 2021

28 April 2021
11
POB of electricity bill by the company does not require VAT declaration and will not be included in deductible expenses when calculating CIT.

28 April 2021

28 April 2021
12
POB (Payment on behalf) of the medical isolation costs by the company due to the Covid-19 for foreign workers must be included in taxable PIT income.

28 April 2021

28 April 2021
13
Guidance on VAT declaration for activities of selling goods outside the provincial area in 2021

28 April 2021

28 April 2021
14
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
15
Guidance on facilitating foreigners to enter Ho Chi Minh City

26 March 2021

26 March 2021
16
CIT incentives is not entitled for saving interest arising outside the preferential areas:

26 March 2021

26 March 2021
17
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
18
VAT declaration and deduction for non – merchant imported goods are allowed

26 March 2021

26 March 2021
19
The representative office carries out making monthly PIT declaration.

26 March 2021

26 March 2021
20
Allocating the input VAT when engaging in both VAT taxable and non-taxable activities

26 March 2021

26 March 2021
21
Guidance on Law on Investment 2020 implementation

24 February 2021

24 February 2021
22
New Decree on Business Registration

24 February 2021

24 February 2021
23
Tax policies for expenses from apartment purchasing for foreign employees

24 February 2021

24 February 2021
24
Interest-free loans from the parent company shall be determined as the tax liability imposition

24 February 2021

24 February 2021
25
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
26
Guidance on CIT exemption, reduction for science and technology enterprises

24 February 2021

24 February 2021
27
New regulations on foreign workers working in Vietnam

20 January 2021

20 January 2021
28
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
29
Expenditures of the year-end party for the employees shall be deductible during CIT calculation

20 January 2021

20 January 2021
30
VAT policies for EPE during the liquidation of its fixed assets (FA)

20 January 2021

20 January 2021