Newsletter Vietnam - May 2021

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Category: 2021

Published on Monday, 07 June 2021 08:55

Written by Lý Trà My

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TAX UPDATE

• 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

INVESTMENT UPDATE

• 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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