| 1 |
Expenses paid by personal credit card are declared, deducted input VAT and considered deductible expenses when calculating corporate income tax
22 September 2023
|
22 September 2023 |
| 2 |
To declare and deduct VAT according to the tax rate stated on the invoice for invoices issued with incorrect VAT rate if it is proven that the seller declared and paid tax at the rate on the invoice
22 September 2023
|
22 September 2023 |
| 3 |
Granting Electronic Visas (E-visas) shall be applicable to citizens of all countries and territories from August 15th, 2023
01 September 2023
|
01 September 2023 |
| 4 |
Loan transactions from commercial banks that account for at least 25% of the owner’s contributed capital and account for more than 50% of the total medium and long-term debts are within the scope of Decree 132/2020/ND-CP on related-party transactions
01 September 2023
|
01 September 2023 |
| 5 |
Declare and pay CIT, PIT for dependent accounting branches in other provinces
01 September 2023
|
01 September 2023 |
| 6 |
Collected and paid on behalf transactions between the Parent company and Subsidiary are not regulated by Decree 132/2020/ND-CP on related-party transactions.
01 September 2023
|
01 September 2023 |
| 7 |
Circular guiding implementation of the law on anti-money laundering.
01 September 2023
|
01 September 2023 |
| 8 |
Not subject to declare and pay VAT when receiving compensation.
01 September 2023
|
01 September 2023 |
| 9 |
Export processing enterprises use electronic sales invoices when liquidating assets inland.
01 September 2023
|
01 September 2023 |
| 10 |
The seller issues a return invoice to reduce or replace the invoice issued when the buyer returns the goods; guidance on making discount invoices for goods eligible for VAT reduction according to Decree No. 15/2022/ND-CP.
01 September 2023
|
01 September 2023 |
| 11 |
Increasing the term of E-Visa and temporary residence for citizens of a country with unilateral visa-free entry
01 September 2023
|
01 September 2023 |
| 12 |
The tax rate of 0% is applied to goods sold that the delivery location is outside Vietnam
01 September 2023
|
01 September 2023 |
| 13 |
Not subject to charge PIT when paying brokerage fees for overseas sales to non-resident foreign collaborators
01 September 2023
|
01 September 2023 |
| 14 |
Calculation of foreign contractor tax in case of import of goods with royalty fee
01 September 2023
|
01 September 2023 |
| 15 |
New regulations on the determination of the origin of imports and exports
01 September 2023
|
01 September 2023 |
| 16 |
Corporate income tax paid on behalf of foreign experts is deductible when calculating CIT.
01 September 2023
|
01 September 2023 |
| 17 |
Expenses that are deductible when calculating CIT but not deductible input VAT of non-paid imported goods
01 September 2023
|
01 September 2023 |
| 18 |
Changes in the maximum social insurance contributions from July 1st, 2023
01 September 2023
|
01 September 2023 |
| 19 |
Foreign contractor tax must be charged in case the foreign contractor provides services in Vietnam, even if the service is provided through an authorized party in Vietnam
01 September 2023
|
01 September 2023 |
| 20 |
PIT policy for gifts for employees who have quit their jobs
01 September 2023
|
01 September 2023 |
| 21 |
PIT is not required in Vietnam for income paid abroad by non-resident individuals not related to jobs performed in Vietnam.
01 September 2023
|
01 September 2023 |
| 22 |
Promulgation of the list of waste permitted for import as production materials
01 September 2023
|
01 September 2023 |
| 23 |
Reducing the required documents in the application for fire safety and firefighting license
01 September 2023
|
01 September 2023 |
| 24 |
The VAT rate of 0% is not applied to services for export processing enterprises to rent warehouses
01 September 2023
|
01 September 2023 |
| 25 |
Business establishments are not entitled to VAT refund for goods that are not exported at the customs operation area according to the provisions of the law on customs.
01 September 2023
|
01 September 2023 |
| 26 |
Invoices issued after December 31, 2022 are subject to the VAT rate of 8% according to Decree No. 15/2022/ND-CP
01 September 2023
|
01 September 2023 |
| 27 |
Transactions valued from 400.000.000 VND or higher are subjected to mandatory reporting for the State Bank
01 September 2023
|
01 September 2023 |
| 28 |
CIT incentives for investment projects to build foreign language center with foreign capital
01 September 2023
|
01 September 2023 |
| 29 |
Rental services of international telecommunications lines outside Vietnam are not subject to foreign contractor tax
01 September 2023
|
01 September 2023 |
| 30 |
The seller declares VAT according to the time of making e-invoices with a different signing time from the time of invoice issuance
01 September 2023
|
01 September 2023 |