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Newsletter Vietnam - September 2020

UPDATE LAW ON TAX AND INVESTMENT

  • Guidance on the tax period to apply the reduction of 30% Corporate Income Tax
  • Application for extend the payment of Personal Income Tax because of Covid-19 on income from business
  • Guidance on deferral of tax payment with regard to foreign contractors under Decree No. 41/2020/ND-CP
  • Value Added Tax for a project in construction progress registered under the branches
  • Guidance on tax policy applicable to profits from investment funds
  • Enterprises generate late payment interest due to a lack of understanding of tax policy that does not belong to the case of excluding late payment interest and exemption of late payment interest
  • Electronic invoice will not be valid if attached a manifest
  • Business lines and conditions for market access about foreign investors

English version: Newsletter - September 2020 (PDF)

Vietnamese version: Newsletter - September 2020 (PDF)


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