# Title Modified Date
1
Provisional guidelines on controlling the COVID-19 epidemic in manufacturing facilities, business entities, and industrial parks

27 November 2021

27 November 2021
2
The organization is responsible for declaring and paying tax on behalf of another individual when paying bonuses, promotions, assistance for presumptive taxpayers

27 November 2021

27 November 2021
3
Quarantine expenses for COVID-19: Claimed a deduction from taxable corporate income, not included in personal income taxable income

27 November 2021

27 November 2021
4
Decree No. 92/2021/ND-CP: Detailed regulations on implementation of Resolution No. 406/NQ-UBTVQH15, regarding several measures to support enterprises and people suffering COVID-19 impacts

27 November 2021

27 November 2021
5
Amendments to Resolution No. 68/NQ-CP on supporting employees and employers due to COVID-19

06 November 2021

06 November 2021
6
The total temporary payment CIT amount for the first 03 quarters of the tax year must not be less than 75% of the payable CIT amount according to the annual finalization

06 November 2021

06 November 2021
7
Guidance for tax declaration of branches on a different province, city from their headquarter

06 November 2021

06 November 2021
8
Exemption and reduction of CIT, PIC, VAT taxable to support businesses and people who are affected by the Covid-19 epidemic

06 November 2021

06 November 2021
9
Policies on supporting workers affected by COVID-19 using the Unemployment insurance (UI) fund

18 October 2021

18 October 2021
10
VAT invoice issuance is not required when gifting vouchers to clients

18 October 2021

18 October 2021
11
VAT return shall not be applied when casual enterprise converts into Enterprise Processing Export (EPE)  

18 October 2021

18 October 2021
12
Circular No. 78/2021/TT-BTC prescribing invoices, records

18 October 2021

18 October 2021
13
Applying a 30% reduction on land rental in 2021 for the entities who are affected by the Covid-19 epidemic

18 October 2021

18 October 2021
14
The Resolution supporting enterprises amid the Covid-19 pandemic is officially issued

05 October 2021

05 October 2021
15
Incomes from a new investment project that inherits assets from a terminated investment project shall not be entitled to CIT incentives under the form of new investment projects  

05 October 2021

05 October 2021
16
Gifting property that is not required to register the ownership, right to use shall not be subjected to PIT declaration and payment

05 October 2021

05 October 2021
17
Imported goods to support Covid-19 prevention and control are entitled to apply tax policies as humanitarian aid, non-refundable aid.

05 October 2021

05 October 2021
18
1.000.000 VND meal support for employees who are participating “three-on-the-spot” at their enterprises

15 September 2021

15 September 2021
19
Regional CIT incentives are not enjoyable when supplementing new business lines

15 September 2021

15 September 2021
20
Individuals represent their group to buy invoices from tax authorities when signing contracts with enterprises

15 September 2021

15 September 2021
21
The Government’s Decree No. 80/2021/ND-CP detailing and guiding the implementation of some Articles of the Law Provision of assistance for Small And Medium-Sized Enterprises

15 September 2021

15 September 2021
22
Resolution Draft on policies to support enterprises due to the effect of Covid-19 epidemic

15 September 2021

15 September 2021
23
The time to record export revenue is the time of customs procedures completion

15 September 2021

15 September 2021
24
Individual properties leasers who do not generate revenue for the whole 12 months in a calendar year and have an average monthly revenue of VND 8.34 million or less are not required to make a tax declaration

15 September 2021

15 September 2021
25
Expenses for buying and injecting Covid-19 Vaccine for enterprises’ employees shall be deductible

15 September 2021

15 September 2021
26
Reduce the centralized isolation period to 14 days for entering foreigners

16 August 2021

16 August 2021
27
Circular amending, supplementing regulations on Mandatory Social Insurance

16 August 2021

16 August 2021
28
The VAT rate of 10% must be applied when conducting repair services to export processing enterprises if no customs documents are available

16 August 2021

16 August 2021
29
Enterprises are not penalized for administrative violations when they fail to submit tax declarations as regulated by the law due to the impact of Covid-19

16 August 2021

16 August 2021
30
Dossier and procedures for implementing some policies to support employees and employers facing difficulties due to the Covid-19 pandemic

16 August 2021

16 August 2021