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Newsletter Vietnam - May 2021


  • Guidelines for determining deductible expenses for contract compensation expenses due to unqualified goods
  • Guidance on tax incentives in case of income from commercial activities outside the preferential areas
  • Guidance on keeping accounting records in case the accounting vouchers are invoices in a foreign language
  • Guidance on determining the revenue to apply corporate income tax reduction according to Decree 116/2020/QH14 in case enterprises have branches
  • Guidance on tax incentives in case incomes from additional industries do not increase capital, do not expand or upgrade


  • Regulations on the bank account registration with the Department of Planning and Investment

English version: Newsletter - May 2021 (PDF)
Vietnamese version: Newsletter - May 2021 (PDF)

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