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Newsletter Vietnam - August 2021


  • VAT rate when providing repair services to export processing enterprises if there is no customs documents
  • Guidelines to identify the related party which only made the loan
  • Deductible expenses, PIT for expenses related to the Covid-19 epidemic
  • Guidance on sanctioning administrative violations on taxes and invoices
  • Revenue under 100 million VND/year is not subject to VAT and PIT
  • Guidance on CIT policy for the purchase and vaccination against Covid-19 for employees
  • Guidance on loan interest expenses in enterprises with related party transactions


  • Update Decree 80/2021 guiding the Law on Supporting Small and Medium Enterprises

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

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