# Title Modified Date
1
Incurring expenses on salary and other expenses for the employees due to the effect of Covid pandemic shall be deductible when calculating CIT

30 December 2020

30 December 2020
2
Decree No. 125/2020/ND-CP regulates penalization for administrative violations in the field of tax, invoices

30 December 2020

30 December 2020
3
Decree No. 123/2020/ND-CP on invoices, records

30 December 2020

30 December 2020
4
Seminar on “Update new regulations on the Labor Code and Immigration Law”

30 December 2020

30 December 2020
5
The Health Department shall implement the entry consideration for foreigners who enter for less than 14 days of working in Hanoi

30 December 2020

30 December 2020
6
Continuing carry on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
7
Guidance on CIT and PIT policy with apartment purchasing expenses for foreign employees

30 December 2020

30 December 2020
8
The initial extraction for loan costs that are converted to the foreign investor’s contribution capital must be declared for FCT payment

30 December 2020

30 December 2020
9
CIT calculation and payment must be carried out for the bank deposit interests of the Representative office

30 December 2020

30 December 2020
10
The Government’s Decree on reducing the payable CIT payable in 2020

30 December 2020

30 December 2020
11
The Director of the Department of Health is assigned to inspect and approve the list of entry registration in Hanoi

30 December 2020

30 December 2020
12
Vietnam re-open commercial flight from September 15th

30 December 2020

30 December 2020
13
Applying the VAT rate of 10% for incurred services in on-the-spot exports and imports activities

30 December 2020

30 December 2020
14
CIT declaration, payment for capital transferring of foreign organizations

30 December 2020

30 December 2020
15
If the Companies purchase abroad goods, then sell them to customers in Vietnam and the buyers implement the import procedures, the Companies shall not be applied for the VAT rate of 0%

30 December 2020

30 December 2020
16
PIT declaration will not be required at the time of using the distributed interests for capital contribution

30 December 2020

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

30 December 2020

30 December 2020
18
Application time of new family allowances when finalizing PIT for foreign workers who return to their countries due to the expiration of their contracts

30 December 2020

30 December 2020
19
VAT determination when providing services for export processing enterprises

30 December 2020

30 December 2020
20
The income from the receipt of gifts will not be subjected to PIT

30 December 2020

30 December 2020
21
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
22
Continue to carry on the temporary suspension of contribution to the pension fund and death benefit fund

30 December 2020

30 December 2020
23
Facilitating for the investors, experts, managers to enter Vietnam for working

30 December 2020

30 December 2020
24
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
25
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
26
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
27
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
28
Continuing carry on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
29
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
30
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