# Title Modified Date
1
Law on amending and supplementing a number of articles of the Law on Investment, the Law on Enterprises, and other laws

09 March 2022

09 March 2022
2
Expense for export trials is included in deductible expenses when calculating CIT

09 March 2022

09 March 2022
3
Not entitled to CIT incentives by geographical areas for income from deposit interest

09 March 2022

09 March 2022
4
The cost of destruction of damaged goods is not included in the deductible expenses when calculating CIT

09 March 2022

09 March 2022
5
Decree on administrative penalties for violations arising from labor, social insurance, and sending Vietnamese workers abroad under labor contracts

08 March 2022

08 March 2022
6
Only being deducted input VAT on the goods and services serving the manufacture or sale of the goods/services subject to VAT

08 March 2022

08 March 2022
7
Contractors directly signing a contract with donors to implement projects funded of non-refundable ODA are eligible for VAT refund

08 March 2022

08 March 2022
8
Registration fee exemption for electronic cars for 3 years from March 1, 2022

08 March 2022

08 March 2022
9
New regulations on penalties for administrative violations against regulations on Planning and Investment

08 March 2022

08 March 2022
10
Export processing enterprises must issue sales invoices (to be used by entities in free trade zones) when selling goods or giving to employees and customers

08 March 2022

08 March 2022
11
Must issue VAT invoices, declare and pay VAT when transferring assets from headquarter to the independent accounting branch

08 March 2022

08 March 2022
12
Applying the VAT rate of 10% for the management, urging and supervision of export orders for overseas customers

08 March 2022

08 March 2022
13
Issuing e-invoice and recording revenue when the goods have been already exported as certified by the customs authority

08 March 2022

08 March 2022
14
Decree on the administration of Vietnamese working abroad in the form of labor contracts

08 March 2022

08 March 2022
15
Recorded in deductible expenses when paying for unpaid annual leave as overtime

08 March 2022

08 March 2022
16
From 01/01/2022 VAT declaration for extraprovincial business is not required

08 March 2022

08 March 2022
17
Not included in PIT taxable income for the monetary support to employees in order to combat the COVID-19 pandemic

08 March 2022

08 March 2022
18
Automatically extension for the temporary residence for the foreigners who were affected by Covid-19 Pandemic

24 December 2021

24 December 2021
19
The PIT expense that arising from overseas income of foreign workers: Claimed a deduction from taxable corporate income and included in personal income taxable income

24 December 2021

24 December 2021
20
The individual that earns a revenue from leasing out property not exceeding 100 million VND/year exempt from VAT, PIT

24 December 2021

24 December 2021
21
Registration fees for domestically assembled vehicles are cut by 50%

24 December 2021

24 December 2021
22
Regulations on Covid-19 testing service fees

24 December 2021

24 December 2021
23
Hanoi City allows people (F1) who had close contacts with a positive case of SARS-CoV-2 to have medical isolation at home

24 December 2021

24 December 2021
24
The Cargo transport agent is not subject to 30% reduction of VAT rate in the last two months of 2021

24 December 2021

24 December 2021
25
Services provided to overseas organizations and consumed in Vietnam: 10% VAT will be applied

24 December 2021

24 December 2021
26
Decree No. 102/2021/NĐ-CP amending and supplementing the penalties for administrative violations against regulations on tax, invoice, customs

24 December 2021

24 December 2021
27
Provisional guidelines on controlling the COVID-19 epidemic in manufacturing facilities, business entities, and industrial parks

27 November 2021

27 November 2021
28
The organization is responsible for declaring and paying tax on behalf of another individual when paying bonuses, promotions, assistance for presumptive taxpayers

27 November 2021

27 November 2021
29
Quarantine expenses for COVID-19: Claimed a deduction from taxable corporate income, not included in personal income taxable income

27 November 2021

27 November 2021
30
Decree No. 92/2021/ND-CP: Detailed regulations on implementation of Resolution No. 406/NQ-UBTVQH15, regarding several measures to support enterprises and people suffering COVID-19 impacts

27 November 2021

27 November 2021