# Title Modified Date
1
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
2
Expenses for buying and injecting Covid-19 Vaccine for enterprises’ employees shall be deductible

15 September 2021

15 September 2021
3
Reduce the centralized isolation period to 14 days for entering foreigners

16 August 2021

16 August 2021
4
Circular amending, supplementing regulations on Mandatory Social Insurance

16 August 2021

16 August 2021
5
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
6
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
7
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
8
Deadline for submitting deferral of tax and land rents payment

16 August 2021

16 August 2021
9
Policies to support employees and employers in difficulty due to the Covid-19 pandemic

26 July 2021

26 July 2021
10
Tax policy when selling discarded materials and products from processing for domestic consumption

26 July 2021

26 July 2021
11
Must calculate PIT payable for expenses on employees due to the Covid-19 epidemic  

26 July 2021

26 July 2021
12
Export processing enterprises providing abroad services are not subjected to VAT contribution and allowed to use commercial invoices

26 July 2021

26 July 2021
13
No PIT declaration has to be made if the organizations, individuals do not conduct any income payment

26 July 2021

26 July 2021
14
Continuing on the automatic visa extension for foreigners in Vietnam that are affected by COVID-19

26 June 2021

26 June 2021
15
Hanoi city re-assigns receipt unit of entry requests for foreigners

26 June 2021

26 June 2021
16
Investment projects operating in industrial clusters are not entitled to CIT incentives

26 June 2021

26 June 2021
17
Paid VAT in the importing process must not get deductible if the buyer has not yet paid the seller when the payment due had already matured

26 June 2021

26 June 2021
18
Must issue invoices for gifted and donated goods, services

26 June 2021

26 June 2021
19
Commercial invoices received via email are illegal invoices

26 June 2021

26 June 2021
20
Supporting trade union members and employees affected by the Covid-19 epidemic

07 June 2021

07 June 2021
21
Must deduct PIT of individuals with assigned contract

07 June 2021

07 June 2021
22
Apply 10% VAT rate for conducting services to foreign organizations and consuming them in Vietnam activities

07 June 2021

07 June 2021
23
VAT policy for services conducted for Export processing enterprise (EPE)

07 June 2021

07 June 2021
24
Conditions for getting deductible for exceeded over-time working hours expenses when calculating CIT

07 June 2021

07 June 2021
25
Work permit renewal for foreign employees working in Vietnam

07 June 2021

07 June 2021
26
Extending centralized isolation period from 14 days to 21 days.

19 May 2021

19 May 2021
27
New regulation on inspecting the practical fulfillment of conditions customs inspection, supervision by exporting processing enterprises (EPE)

19 May 2021

19 May 2021
28
Foreign party must pay Foreign Contractor Tax (FCT) for received monetary compensation

19 May 2021

19 May 2021
29
Enterprise is allowed to abbreviate its headquarter address on the invoices

19 May 2021

19 May 2021
30
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