# Title Modified Date
1
Land rental expenses incurred during the factory construction are included in the enterprise administration expenses

30 December 2020

30 December 2020
2
Renovation expenses incurred from renting warehouses and offices are subjected as deductible expenses

30 December 2020

30 December 2020
3
Guidance on a number of the content in Decree No. 68/2020/ND-CP prescribing tax administration for enterprises engaged in transfer pricing

30 December 2020

30 December 2020
4
New points in Law on Tax Administration No. 38/2019/QH14 on June 13th ,2019 took effect from July 1st ,2020

30 December 2020

30 December 2020
5
All flight to Da Nang are temporarily suspended

30 December 2020

30 December 2020
6
Continuing carry on the automatic visa extension for foreigners in Vietnam due to the impact of Covid-19 epidemic

30 December 2020

30 December 2020
7
Regulations on determining software production activities that meet the process requirements to enjoy tax incentives

30 December 2020

30 December 2020
8
Determining payable Personal Income Tax (PIT) on  rental payment by the Company on behalf of foreign employees

30 December 2020

30 December 2020
9
Foreign Contractor Tax (FCT) policy for online English education service

30 December 2020

30 December 2020
10
Specific guidance on the starting time applying Personal Income Tax (PIT) declaration and temporarily payment in compliance with the new level of family circumstance deductions.

30 December 2020

30 December 2020
11
New points in Decree No. 68/2020/ND-CP amendments to Decree No. 20/2017/ND-CP on prescribing tax administration for enterprises engaged in transfer pricing

30 December 2020

30 December 2020
12
New issuance of the work permits in Ho Chi Minh City

30 December 2020

30 December 2020
13
Cases that are determined to be contributing to unemployment insurance from July 15th , 2020

30 December 2020

30 December 2020
14
Tax policy for agency’s bonuses

30 December 2020

30 December 2020
15
Incurred expenses from goods purchasing and selling support for Foreigner Company shall be deducted

30 December 2020

30 December 2020
16
The taxed global income for Personal Income Tax (PIT) that was paid by the company on behalf of the foreigner is considered as deductible expense

30 December 2020

30 December 2020
17
The Resolution on reducing payable Corporate Income Tax (CIT) in 2020 for the enterprises, cooperatives, non-business units and other organizations

30 December 2020

30 December 2020
18
Reduction on the insurance contribution level of labor accident, occupational disease for the enterprise:

30 December 2020

30 December 2020
19
Facilitating the entry of foreigners for work in Vietnam

30 December 2020

30 December 2020
20
Legal regulations on invoices and documents for selling voucher

30 December 2020

30 December 2020
21
Tax policy for implementing sales promotion program

30 December 2020

30 December 2020
22
Guidance on a number of contents under Decree No. 41/2020/ND-CP on tax deferral

30 December 2020

30 December 2020
23
Increasing family circumstance deductions level for Personal Income Tax (PIT):

30 December 2020

30 December 2020
24
Automatic extension for foreigner temporary residence

30 December 2020

30 December 2020
25
Guidance on temporarily suspension of contribution to the pension fund and death benefit fund

30 December 2020

30 December 2020
26
Services supplied and consumed outside Vietnam are not subject to Foreign Contractor Tax (FCT)

30 December 2020

30 December 2020
27
E-invoices must include sufficient information about goods and services sold

30 December 2020

30 December 2020
28
Value Added Tax (VAT) rate when providing services to foreign partner’s customers

30 December 2020

30 December 2020
29
Adjusting the Investment Registration Certificate for project behind schedule to refund the Value Added Tax (VAT).

30 December 2020

30 December 2020
30
Intra-corporate transfered foreign workers are not subjected to participating in health insurance.

30 December 2020

30 December 2020