# Title Modified Date
1
Guidance on loans for paying wages in case of work suspension.

30 December 2020

30 December 2020
2
Applying VAT rate of 0% for sales of goods delivered and received outside Vietnam.

30 December 2020

30 December 2020
3
Not include in deductible expenses and deduct Value Added Tax (VAT) for expenses related to foreign workers who have not been granted work permits.

30 December 2020

30 December 2020
4
Tax incentives on Corporate Income Tax (CIT) are applicable in local area for term deposits interests.

30 December 2020

30 December 2020
5
Exemption of the Personal Income Tax (PIT) for incurred portion of the empolyees’ income from working on annual leaves.

30 December 2020

30 December 2020
6
Enhancement of management of foreign workers employment in Hanoi

30 December 2020

30 December 2020
7
Supporting employers, employees affected by the Covid-19 epidemic

30 December 2020

30 December 2020
8
The Value Added Tax (VAT) shall not be deducted and considered as deductible expenses for the actual purchases of goods paid in cash.

30 December 2020

30 December 2020
9
Exemption of the Personal Income Tax (PIT) for the expenses of Trade Union Fund

30 December 2020

30 December 2020
10
Deducting 10% of Personal Income Tax (PIT) for the money received when life insurance contract matures

30 December 2020

30 December 2020
11
Exemption of Foreign Contractor Tax (FCT) for delivery services from abroad to Vietnam

30 December 2020

30 December 2020
12
Temporary suspension for issuance of work permit to foreign workers in Ho Chi Minh city

29 December 2020

29 December 2020
13
Rescheduling the union fee contribution for enterprises

28 April 2020

28 April 2020
14
Supplementing 4 new business lines eligible for investment incentives

28 April 2020

28 April 2020
15
Value added tax (VAT) policy for real estate transfer

29 December 2020

29 December 2020
16
Guidance on the personal income tax deduction while having vocational training contract

29 December 2020

29 December 2020
17
Extension of Tax and Land rental payment due to the impact of Covid-19 epidemic.

29 December 2020

29 December 2020
18
Temporary suspension of social insurance contribution to the end of 2020 for enterprises affected by Covid-19

29 December 2020

29 December 2020
19
Bank’s interest rate reduced from March 17 th, 2020

29 December 2020

29 December 2020
20
Restructuring the term of debt repayment, interest rate and fee reduction, exemption, and keeping the same group of debts due to the impact of Covid-19

29 December 2020

29 December 2020
21
In case having loan from affiliated party and EBITDA is less than 0, the total interest expenses in the period are not considered as deductible expense

29 December 2020

29 December 2020
22
Guidance on invoices and documents of payments on behalf of parent company

29 December 2020

29 December 2020
23
Tax payment extension, late payment exemption due to the impact of Covid-19

29 December 2020

29 December 2020
24
The itinerary for applying International Financial Reporting Standards (IFRS) and Vietnam Financial Reporting Standards (VFRS) relating to foreign-invested companies.

29 December 2020

29 December 2020
25
Nationwide social distancing takes place from 0.00 am April 1st, 2020

29 December 2020

29 December 2020
26
Novel Coronavirus Pneumonia: Current situation in Vietnam

29 December 2020

29 December 2020
27
Temporary suspension of social insurance contribution to the end of 2020 for enterprises affected by Covid-19

29 December 2020

29 December 2020
28
Bank’s interest rate reduced from March 17 th, 2020

29 December 2020

29 December 2020
29
Restructuring the term of debt repayment, interest rate and fee reduction, exemption, and keeping the same group of debts due to the impact of Covid-19

30 March 2020

30 March 2020
30
In case having loan from affiliated party and EBITDA is less than 0, the total interest expenses in the period are not considered as deductible expense

29 December 2020

29 December 2020