| 1 |
Amendments to Resolution No. 68/NQ-CP on supporting employees and employers due to COVID-19
06 November 2021
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06 November 2021 |
| 2 |
The total temporary payment CIT amount for the first 03 quarters of the tax year must not be less than 75% of the payable CIT amount according to the annual finalization
06 November 2021
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06 November 2021 |
| 3 |
Guidance for tax declaration of branches on a different province, city from their headquarter
06 November 2021
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06 November 2021 |
| 4 |
Exemption and reduction of CIT, PIC, VAT taxable to support businesses and people who are affected by the Covid-19 epidemic
06 November 2021
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06 November 2021 |
| 5 |
Policies on supporting workers affected by COVID-19 using the Unemployment insurance (UI) fund
18 October 2021
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18 October 2021 |
| 6 |
VAT invoice issuance is not required when gifting vouchers to clients
18 October 2021
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18 October 2021 |
| 7 |
VAT return shall not be applied when casual enterprise converts into Enterprise Processing Export (EPE)
18 October 2021
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18 October 2021 |
| 8 |
Circular No. 78/2021/TT-BTC prescribing invoices, records
18 October 2021
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18 October 2021 |
| 9 |
Applying a 30% reduction on land rental in 2021 for the entities who are affected by the Covid-19 epidemic
18 October 2021
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18 October 2021 |
| 10 |
The Resolution supporting enterprises amid the Covid-19 pandemic is officially issued
05 October 2021
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05 October 2021 |
| 11 |
Incomes from a new investment project that inherits assets from a terminated investment project shall not be entitled to CIT incentives under the form of new investment projects
05 October 2021
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05 October 2021 |
| 12 |
Gifting property that is not required to register the ownership, right to use shall not be subjected to PIT declaration and payment
05 October 2021
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05 October 2021 |
| 13 |
Imported goods to support Covid-19 prevention and control are entitled to apply tax policies as humanitarian aid, non-refundable aid.
05 October 2021
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05 October 2021 |
| 14 |
1.000.000 VND meal support for employees who are participating “three-on-the-spot” at their enterprises
15 September 2021
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15 September 2021 |
| 15 |
Regional CIT incentives are not enjoyable when supplementing new business lines
15 September 2021
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15 September 2021 |
| 16 |
Individuals represent their group to buy invoices from tax authorities when signing contracts with enterprises
15 September 2021
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15 September 2021 |
| 17 |
The Government’s Decree No. 80/2021/ND-CP detailing and guiding the implementation of some Articles of the Law Provision of assistance for Small And Medium-Sized Enterprises
15 September 2021
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15 September 2021 |
| 18 |
Resolution Draft on policies to support enterprises due to the effect of Covid-19 epidemic
15 September 2021
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15 September 2021 |
| 19 |
The time to record export revenue is the time of customs procedures completion
15 September 2021
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15 September 2021 |
| 20 |
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
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15 September 2021 |
| 21 |
Expenses for buying and injecting Covid-19 Vaccine for enterprises’ employees shall be deductible
15 September 2021
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15 September 2021 |
| 22 |
Reduce the centralized isolation period to 14 days for entering foreigners
16 August 2021
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16 August 2021 |
| 23 |
Circular amending, supplementing regulations on Mandatory Social Insurance
16 August 2021
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16 August 2021 |
| 24 |
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
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16 August 2021 |
| 25 |
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
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16 August 2021 |
| 26 |
Dossier and procedures for implementing some policies to support employees and employers facing difficulties due to the Covid-19 pandemic
16 August 2021
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16 August 2021 |
| 27 |
Deadline for submitting deferral of tax and land rents payment
16 August 2021
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16 August 2021 |
| 28 |
Policies to support employees and employers in difficulty due to the Covid-19 pandemic
26 July 2021
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26 July 2021 |
| 29 |
Tax policy when selling discarded materials and products from processing for domestic consumption
26 July 2021
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26 July 2021 |
| 30 |
Must calculate PIT payable for expenses on employees due to the Covid-19 epidemic
26 July 2021
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26 July 2021 |