# Title Modified Date
1
VAT declaration and deduction for non – merchant imported goods are allowed

26 March 2021

26 March 2021
2
The representative office carries out making monthly PIT declaration.

26 March 2021

26 March 2021
3
Allocating the input VAT when engaging in both VAT taxable and non-taxable activities

26 March 2021

26 March 2021
4
Guidance on Law on Investment 2020 implementation

24 February 2021

24 February 2021
5
New Decree on Business Registration

24 February 2021

24 February 2021
6
Tax policies for expenses from apartment purchasing for foreign employees

24 February 2021

24 February 2021
7
Interest-free loans from the parent company shall be determined as the tax liability imposition

24 February 2021

24 February 2021
8
Expenditures on children for Vietnamese employees of the foreign parent company who are deployed to work in Vietnam shall not be exempted when calculating PIT and not be deductible when calculating CIT.

24 February 2021

24 February 2021
9
Guidance on CIT exemption, reduction for science and technology enterprises

24 February 2021

24 February 2021
10
New regulations on foreign workers working in Vietnam

20 January 2021

20 January 2021
11
The financially independent subordinate units shall enjoy the incentives of a 30% reduction on the payable CIT in accordance with Decree No. 114/2020/ND-CP

20 January 2021

20 January 2021
12
Expenditures of the year-end party for the employees shall be deductible during CIT calculation

20 January 2021

20 January 2021
13
VAT policies for EPE during the liquidation of its fixed assets (FA)

20 January 2021

20 January 2021
14
Reduction on the collection level of some fees and charges in order to support and remove difficulties for production and business activities and maintaining the social security in response to Covid-19 epidemic impact

20 January 2021

20 January 2021
15
The official schedule of The Lunar New Year an National Day in 2021 holidays

30 December 2020

30 December 2020
16
The National Assembly has decided not to increase the basic salary

30 December 2020

30 December 2020
17
Continuing on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
18
FCT must be paid for the income from incurred abroad services but being consumed in Vietnam

30 December 2020

30 December 2020
19
Foreign contractors’ incomes from data access are subject to FCT contribution.

30 December 2020

30 December 2020
20
Guiding Official Letter on some news points of Decree No. 125/2020/ND-CP regulating administrative penalties for tax or invoice-related violations

30 December 2020

30 December 2020
21
Guiding Official Letter on some news points of Decree No. 123/2020/ND-CP prescribing invoices and records

30 December 2020

30 December 2020
22
Guidance on considering foreigners entry approval to Vietnam during Covid-19 pandemic

30 December 2020

30 December 2020
23
Specifying regulations on the retirement age of the laborers

30 December 2020

30 December 2020
24
VAT on importing non-commercial goods for production and business activities shall be deductible

30 December 2020

30 December 2020
25
Covid-19 isolation expenses for the employee must be included in the taxable incomes for PIT and included in deductible expenses when calculating CIT

30 December 2020

30 December 2020
26
Circular No. 88/2020/TT-BTC amending, supplementing Article 26 Circular No. 68/2019/TT-BTC dated September 30th, 2019 regulates on e-invoices

30 December 2020

30 December 2020
27
Decree No. 128/2020/ND-CP on penalties for administrative customs offences

30 December 2020

30 December 2020
28
Interlinkage of the declaration on employment, issuance of social insurance code, invoices registration during enterprise establishment procedures

30 December 2020

30 December 2020
29
Regulations on interlinking between issuance procedures of Judicial Records and Work Permit for foreigner in Ho Chi Minh city

30 December 2020

30 December 2020
30
CIT reduction incentives in 2020 for enterprises that do not apply calendar years for their fiscal years

30 December 2020

30 December 2020