# Title Modified Date
1
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
2
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
3
Reduction on the insurance contribution level of labor accident, occupational disease for the enterprise:

30 December 2020

30 December 2020
4
Facilitating the entry of foreigners for work in Vietnam

30 December 2020

30 December 2020
5
Legal regulations on invoices and documents for selling voucher

30 December 2020

30 December 2020
6
Tax policy for implementing sales promotion program

30 December 2020

30 December 2020
7
Guidance on a number of contents under Decree No. 41/2020/ND-CP on tax deferral

30 December 2020

30 December 2020
8
Increasing family circumstance deductions level for Personal Income Tax (PIT):

30 December 2020

30 December 2020
9
Automatic extension for foreigner temporary residence

30 December 2020

30 December 2020
10
Guidance on temporarily suspension of contribution to the pension fund and death benefit fund

30 December 2020

30 December 2020
11
Services supplied and consumed outside Vietnam are not subject to Foreign Contractor Tax (FCT)

30 December 2020

30 December 2020
12
E-invoices must include sufficient information about goods and services sold

30 December 2020

30 December 2020
13
Value Added Tax (VAT) rate when providing services to foreign partner’s customers

30 December 2020

30 December 2020
14
Adjusting the Investment Registration Certificate for project behind schedule to refund the Value Added Tax (VAT).

30 December 2020

30 December 2020
15
Intra-corporate transfered foreign workers are not subjected to participating in health insurance.

30 December 2020

30 December 2020
16
Guidance on loans for paying wages in case of work suspension.

30 December 2020

30 December 2020
17
Applying VAT rate of 0% for sales of goods delivered and received outside Vietnam.

30 December 2020

30 December 2020
18
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
19
Tax incentives on Corporate Income Tax (CIT) are applicable in local area for term deposits interests.

30 December 2020

30 December 2020
20
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
21
Enhancement of management of foreign workers employment in Hanoi

30 December 2020

30 December 2020
22
Supporting employers, employees affected by the Covid-19 epidemic

30 December 2020

30 December 2020
23
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
24
Exemption of the Personal Income Tax (PIT) for the expenses of Trade Union Fund

30 December 2020

30 December 2020
25
Deducting 10% of Personal Income Tax (PIT) for the money received when life insurance contract matures

30 December 2020

30 December 2020
26
Exemption of Foreign Contractor Tax (FCT) for delivery services from abroad to Vietnam

30 December 2020

30 December 2020
27
Temporary suspension for issuance of work permit to foreign workers in Ho Chi Minh city

29 December 2020

29 December 2020
28
Rescheduling the union fee contribution for enterprises

28 April 2020

28 April 2020
29
Guidance on wage in case of work suspension due to the impact of Covid-19 epidemic

28 April 2020

28 April 2020
30
Supplementing 4 new business lines eligible for investment incentives

28 April 2020

28 April 2020