| 1 |
Receive VAT refund when merging businesses
09 April 2024
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09 April 2024 |
| 2 |
Income from gifts with the nature of non-monetary benefits must be included in personal income tax
09 April 2024
|
09 April 2024 |
| 3 |
New regulations on corporate income tax and personal income tax exemption for innovative businesses in Ho Chi Minh City
09 April 2024
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09 April 2024 |
| 4 |
The National Assembly has ratified the new Land Law
26 January 2024
|
26 January 2024 |
| 5 |
Exchange rate difference gains do not belong to income for determining the tax incentive period for Corporate Income Tax reduction or exemption.
26 January 2024
|
26 January 2024 |
| 6 |
The issuance of a value-added tax (VAT) invoice is required in the case of re-exporting or returning goods after repair.
26 January 2024
|
26 January 2024 |
| 7 |
The export-oriented enterprises are required to separately account for and declare taxes related to their activities in importing and exporting goods
26 January 2024
|
26 January 2024 |
| 8 |
New regulations on the conditions for loaning State investment credit
08 December 2023
|
08 December 2023 |
| 9 |
Penalties for administrative violations for each invoice issued at the wrong time
08 December 2023
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08 December 2023 |
| 10 |
Personal income tax policy for payments to employees after termination of labor contracts
08 December 2023
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08 December 2023 |
| 11 |
Provision for bad debts are allowed to be made and recorded as deductible expenses when calculating corporate income tax in cases where prepayment has been made but the supplier has not completed the service provision.
08 December 2023
|
08 December 2023 |
| 12 |
Guidance on the import management of remanufactured goods under the Comprehensive and progressive agreement for Trans-Pacific partnership
08 December 2023
|
08 December 2023 |
| 13 |
Personal income tax must be deducted for severance allowance paid in excess of the provisions of the Labor Code for foreign workers.
08 December 2023
|
08 December 2023 |
| 14 |
Exchange rate interest difference from selling foreign currency is not included in income for determining tax exemption or tax reduction periods
08 December 2023
|
08 December 2023 |
| 15 |
Exchange rate interest difference from selling foreign currency is not included in income for determining tax exemption or tax reduction periods
08 December 2023
|
08 December 2023 |
| 16 |
Provision for bad debts are allowed to be made and recorded as deductible expenses when calculating corporate income tax in cases where prepayment has been made but the supplier has not completed the service provision.
08 December 2023
|
08 December 2023 |
| 17 |
Declaring amended and supplemented administration procedures under Vietnam Social Insurance’s authority
08 December 2023
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08 December 2023 |
| 18 |
Deductible expenses are recorded for depreciation costs of fixed assets in sports areas serving employees.
08 December 2023
|
08 December 2023 |
| 19 |
Instructions for profits remitted abroad.
08 December 2023
|
08 December 2023 |
| 20 |
Deductible expenses for personal income tax paid on behalf of employees as stipulated in the labor contract.
08 December 2023
|
08 December 2023 |
| 21 |
Delaying the union contribution term and providing support for redundancy employees of 1 to 3 million Vietnam Dong due to reduced manufacturing
08 December 2023
|
08 December 2023 |
| 22 |
10% personal income tax must be deducted when paying individual who are not registered as a business to perform labor supply services.
08 December 2023
|
08 December 2023 |
| 23 |
Do not declare deductions for the VAT payment document at import stage paid by foreign parties
08 December 2023
|
08 December 2023 |
| 24 |
Reduction of land rents in 2023 for entities who are directly leased land by the State
08 December 2023
|
08 December 2023 |
| 25 |
Employees working for small and medium enterprises can receive support of 02 million VND/ each person when they participate in vocational training courses
08 December 2023
|
08 December 2023 |
| 26 |
Time to issue invoices and declare VAT, CIT when exporting goods
08 December 2023
|
08 December 2023 |
| 27 |
Vietnamese subcontractors shall issue VAT invoices when providing services to foreign prime contractors
08 December 2023
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08 December 2023 |
| 28 |
Issue adjusted invoice in case of reduction in export sales price due to poor quality goods
08 December 2023
|
08 December 2023 |
| 29 |
Credit institutions, foreign bank branches are allowed to approve loan demands in some fields from September 1st, 2023
22 September 2023
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22 September 2023 |
| 30 |
Issue VAT invoice with VAT rate of 10% in case of selling goods to the foreign entity with the representative in Vietnam
22 September 2023
|
22 September 2023 |