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2020

Date: 2020-09-01

Newsletter Vietnam - August 2020

Tax Update

  • Guidance on tax incentives for inheritance of property, location and line of business
  • Guidance on the contractor tax declaration and payment for projects which performed at the place different with the head office’s place
  • Enterprises with revenues in 2020 not exceeding 200 billion VND are entitled to a 30% reduction of corporate income tax in 2020
  • Guidance on the implementation of Decree 68/2020/NĐ-CP
  • Labor Federation of Ho Chi Minh City provides guidance on the Trade Union fund (“TU fund”) of expatriate employees who are entitled to compulsory Social Insurance (“SI”)

English version: Newsletter - August 2020 (PDF)

Vietnamese version: Newsletter - August 2020 (PDF)

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Date: 2020-07-30

Newsletter Vietnam - July 2020

Tax Update

  • Guideline about the time to adjust deduction level of PIT calculation
  • Guidance on contractor tax for lounge service at International Airport
  • Guidance on VAT refund for investment projects which are delayed in schedule
  • Guidance on determining individual residence in case of regular housing in Vietnam


English version: Newsletter - July 2020 (PDF)

Vietnamese version: Newsletter - July 2020 (PDF)...

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Date: 2020-07-10

Newsletter Vietnam - June 2020

Tax Update

  • In case of expenses for visa and extension of temporary residence card for foreign experts are exempted from personal income tax ("PIT")
  • Foreign contractor tax on Hedging operation for foreign contractors
  • Guidance on determining economic sectors eligible for extension of tax payment and land rent
  • Adjustment of family deduction for PIT
  • Guidance on taxable income subject to PIT for hotel stay during COVID-19 paid by the Company
  • Points to note in the Tax Administration Law 2019 effective from July 1st, 2020


English version: Newsletter - June 2020 (PDF)
Vietnamese version: Newsletter - June 2020 (PDF)...

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Date: 2020-05-25

Newsletter Vietnam - May 2020

Tax Update

  • Electronic invoice instructions
  • Refund of VAT on investment projects
  • PIT for wages paid for working days off
  • Guidance on application of CIT incentives under the new investment project
  • Handling problems after tax refund for businesses
  • Corporate income tax policy related to support services from related parties
  • Input VAT on exported goods

English version: Newsletter - May 2020 (PDF)
Vietnamese version: Newsletter - May 2020 (PDF)...

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Date: 2020-04-23

Newsletter Vietnam - April 2020

Tax Update

  • Decree on extensions of deadlines for tax and land rental fee payment
  • Suspension of social insurance contribution during COVID-19 pandemic
  • Suspension of trade union fee contribution during COVID-19 pandemic


English version: Newsletter - April 2020 (PDF)
Vietnamese version: Newsletter - April 2020 (PDF)...

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Date: 2020-03-30

Newsletter Vietnam - March 2020

Tax Update

  • Guidance on implementing corporate income tax finalization (“CIT”) in 2019;
  • Guidance on implementing personal income tax (“PIT”) and issuing tax code for dependents in 2019;
  • Measures to mitigate COVID-19’s impacts from competent authorities.

English version: Newsletter - March 2020 (PDF)
Vietnamese version: Newsletter - March 2020 (PDF)...

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Date: 2020-03-30

Newsletter Vietnam - February 2020

Tax Update

  • The European Parliament approved EU-Vietnam Free Trade Agreement - EVFTA;
  • Amendments to the regulations on the refund of Value-Added Tax ("VAT") for foreigners leaving Vietnam;
  • Identification objects of dependent deductions registration;
  • Tax payment and invoice declaration when the business household returns the goods purchased.


English version: Newsletter - February 2020 (PDF)
Vietnamese version: Newsletter - February 2020 (PDF)

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Date: 2020-01-31

Newsletter Vietnam - January 2020

Tax Update

  • Transitional guidelines from externally printed or internally printed invoices or invoices purchased from the tax authorities to electronic invoices;
  • Draft Decree proposing amendments to Clause 3, Article 8 of Decree 20/2017/ND-CP on tax administration for enterprises engaged in transfer pricing;
  • Tax declaration of exported goods returned by customers after valued added tax (“VAT”) refund;
  • Accountants no longer have to submit reports on maintenance of their professional conditions;
  • Increasing regional minimum wage from January 1, 2020.


English version: Newsletter - January 2020 (PDF)
Vietnamese version: Newsletter - January 2020 (PDF)...

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