# Title Modified Date
1
Proposal to increase statutory minimum wages from July 1st, 2024

09 April 2024

09 April 2024
2
The conditions for applying preferential corporate income tax (CIT) to expansion investment projects and interest from savings deposits.

09 April 2024

09 April 2024
3
Individuals without residency receiving gifts of capital in a Vietnamese company are subject to personal income tax (PIT) on the income from gifts at a rate of 10%.

09 April 2024

09 April 2024
4
Issue a value-added tax (VAT) invoice is required upon completion of each stage in the process of providing services.

09 April 2024

09 April 2024
5
New regulations on making job-seeking notices during unemployment allowance receipt

09 April 2024

09 April 2024
6
Instructions for issuing electronic invoices with codes each time arose.

09 April 2024

09 April 2024
7
Corporate income tax must be paid on capital transfer activities in Vietnamese companies that are held indirectly through other companies.

09 April 2024

09 April 2024
8
Foreign individuals residing in Vietnam are eligible for deductions on mandatory insurance fees paid abroad when calculating Personal Income Tax (PIT) in Vietnam.

09 April 2024

09 April 2024
9
New regulations on Hi-tech parks

09 April 2024

09 April 2024
10
Receive VAT refund when merging businesses

09 April 2024

09 April 2024
11
Income from gifts with the nature of non-monetary benefits must be included in personal income tax

09 April 2024

09 April 2024
12
New regulations on corporate income tax and personal income tax exemption for innovative businesses in Ho Chi Minh City

09 April 2024

09 April 2024
13
The National Assembly has ratified the new Land Law

26 January 2024

26 January 2024
14
Exchange rate difference gains do not belong to income for determining the tax incentive period for Corporate Income Tax reduction or exemption.

26 January 2024

26 January 2024
15
The issuance of a value-added tax (VAT) invoice is required in the case of re-exporting or returning goods after repair.

26 January 2024

26 January 2024
16
The export-oriented enterprises are required to separately account for and declare taxes related to their activities in importing and exporting goods

26 January 2024

26 January 2024
17
New regulations on the conditions for loaning State investment credit

08 December 2023

08 December 2023
18
Penalties for administrative violations for each invoice issued at the wrong time

08 December 2023

08 December 2023
19
Personal income tax policy for payments to employees after termination of labor contracts

08 December 2023

08 December 2023
20
Provision for bad debts are allowed to be made and recorded as deductible expenses when calculating corporate income tax in cases where prepayment has been made but the supplier has not completed the service provision.

08 December 2023

08 December 2023
21
Guidance on the import management of remanufactured goods under the Comprehensive and progressive agreement for Trans-Pacific partnership

08 December 2023

08 December 2023
22
Personal income tax must be deducted for severance allowance paid in excess of the provisions of the Labor Code for foreign workers.

08 December 2023

08 December 2023
23
Exchange rate interest difference from selling foreign currency is not included in income for determining tax exemption or tax reduction periods

08 December 2023

08 December 2023
24
Exchange rate interest difference from selling foreign currency is not included in income for determining tax exemption or tax reduction periods

08 December 2023

08 December 2023
25
Provision for bad debts are allowed to be made and recorded as deductible expenses when calculating corporate income tax in cases where prepayment has been made but the supplier has not completed the service provision.

08 December 2023

08 December 2023
26
Declaring amended and supplemented administration procedures under Vietnam Social Insurance’s authority

08 December 2023

08 December 2023
27
Deductible expenses are recorded for depreciation costs of fixed assets in sports areas serving employees.

08 December 2023

08 December 2023
28
Instructions for profits remitted abroad.

08 December 2023

08 December 2023
29
Deductible expenses for personal income tax paid on behalf of employees as stipulated in the labor contract.

08 December 2023

08 December 2023
30
Delaying the union contribution term and providing support for redundancy employees of 1 to 3 million Vietnam Dong due to reduced manufacturing

08 December 2023

08 December 2023