# Title Modified Date
1
The expenses for online advertising on Google, Facebook will be subject as deductible expenses if they meet the necessary conditions

30 December 2020

30 December 2020
2
Continue to carry on the temporary suspension of contribution to the pension fund and death benefit fund

30 December 2020

30 December 2020
3
Facilitating for the investors, experts, managers to enter Vietnam for working

30 December 2020

30 December 2020
4
For promotional products, goods that are not complying with regulations on commercial promotion, issuing invoices, making VAT declaration and payment is compulsory

30 December 2020

30 December 2020
5
Employees’ contributions to the Natural Disaster Prevention and Control Funds will be deductible when calculating their taxable income from salaries and wages

27 August 2020

27 August 2020
6
For the income portion corresponding to the outsourced conducted by other enterprises that are not in areas eligible for investment incentives, it shall not be allowed to enjoy incentives

30 December 2020

30 December 2020
7
Applying a 15% reduction on land rental payment in 2020 for entities that are affected by Covid-19 pandemic

30 December 2020

30 December 2020
8
Continuing carry on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
9
The decrease in the historical cost of the fixed asset shall be recorded when dismantling a part of fixed assets

30 December 2020

30 December 2020
10
Determining residents in case that individuals have regular housing in Vietnam but practically resided in Vietnam in less than 183 days

30 December 2020

30 December 2020
11
Developing the implementation of registration fees e-payment and interchanging the e-data on registration fee’s payment for automobiles, motorcycles

30 December 2020

30 December 2020
12
New points in Circular No. 65/2020/TT-BTC amending, supplementing a number of articles in Circular No. 302/2016/TT-BTC on guidelines for license fees

30 December 2020

30 December 2020
13
New points in the Law on Investment 2020

06 August 2020

06 August 2020
14
Land rental expenses incurred during the factory construction are included in the enterprise administration expenses

30 December 2020

30 December 2020
15
Renovation expenses incurred from renting warehouses and offices are subjected as deductible expenses

30 December 2020

30 December 2020
16
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
17
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
18
All flight to Da Nang are temporarily suspended

30 December 2020

30 December 2020
19
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
20
Regulations on determining software production activities that meet the process requirements to enjoy tax incentives

30 December 2020

30 December 2020
21
Determining payable Personal Income Tax (PIT) on  rental payment by the Company on behalf of foreign employees

30 December 2020

30 December 2020
22
Foreign Contractor Tax (FCT) policy for online English education service

30 December 2020

30 December 2020
23
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
24
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
25
New issuance of the work permits in Ho Chi Minh City

30 December 2020

30 December 2020
26
Cases that are determined to be contributing to unemployment insurance from July 15th , 2020

30 December 2020

30 December 2020
27
Tax policy for agency’s bonuses

30 December 2020

30 December 2020
28
Incurred expenses from goods purchasing and selling support for Foreigner Company shall be deducted

30 December 2020

30 December 2020
29
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
30
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